M/s H. L. Shaw & Others (HUF), Kolkata V. ACIT, CIR-42/43, KOLKATA, Kolkata

ITA 565/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1911 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 31-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHERJEE

Judgement Text

, D , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D KOLKATA BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.564-565/KOL/2016 ASSESSMENT YEARS:2009-10 & 2011-12 M/S H.L. SHAW & OTHERS (HUF), 66,BB.K. PAL AVENUE, KOLKATA-700005 [ PAN NO.AACHH 4719 M ] / V/S . ACIT, CIRCLE-42/43, KOLKATA /APPELLANT .. /RESPONDENT /BY ASSESSEE NONE ! /BY REVENUE SHRI ARINDAM BHATTACHERJEE, ADDL. CIT-DR /DATE OF HEARING 01-01-2018 /DATE OF PRONOUNCEMENT 05-01-2018 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- BOTH APPEAL BY THE ASSESSEE ARE DIRECTED AGAINST TH E ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKATA BY SEPARATE ORD ER ON EVEN DATED 30.12.2015 PERTAIN TO ASSESSMENT YEARS 2009-10 AND 2011-12 RES PECTIVELY. 2. BOTH APPEALS LAST FIXED FOR HEARING ON 11.11.20 17 AND WHEN THE MATTER WAS CALLED ON FOR HEARING, THERE WAS FILED AN ADJOURNME NT PETITION FROM THE SIDE OF THE ASSESSEE. HENCE, THE HEARING WAS ADJOURNED TO NEXT BENCH ON TODAY I.E. 01.01.2018. WHEN THE MATTER WAS CALLED ON FOR HEAR ING, NO ONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT S FILED. FROM THE ABOVE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PUR SUING ITS CASE. 3. CONSIDERING THE FACTS OF THE CASE AND KEEPING I N VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF ITA NO.564-565/KOL/2016 A.YS 09-10 & 11-12 M/S H.L. SHAW & OTHERS (HUF) VS. ACIT , CIR-42/43, KOL. PAGE 2 CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), TH E ASSESSEES APPEAL IS LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. 4. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CA SE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: ' IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MA DE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION O F THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT B OUND TO ANSWER THE REFERENCE. 5. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFE RENCE AN ANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSI STANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUI NG THE SAME. 7. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CA SES CITED (SUPRA), WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. BEF ORE PARTING, WE ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILE D, THEN IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE PETITION, AS PER LAW. 8. IN THE RESULT, BOTH APPEAL OF ASSESSEE STAND DISMIS SED IN LIMINE . ORDER PRONOUNCED IN OPEN COURT ON 05/01/2018 SD/- SD/- ( ( !) ( !) (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP, SR.P.S * - 05/01/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-M/S H.L. SHAW & OTHERS (HUF), 66, B.K. AL AVENUE, KOLKATA-05 2. ! /REVENUE-ACIT, CIRCLE-42/43,KOLKATA 3. - . / CONCERNED CIT 4. . - / CIT (A) 5. / ((- , - / DR, ITAT, KOLKATA 6. 3 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY HEAD OF OFFICE/DDO -,