Pragya Traders (P) Ltd., Kolkata V. ITO, Ward 5(2), Kolkata, Kolkata

ITA 587/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6505 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G HANSHING LD

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.587/KOL/2017 ASSESSMENT YEAR:2012-13 PRAGYA TRADERS (P) LTD., 25, STRAND ROAD, KOLKATA-001 [ PAN NO.AABCP 5604 K ] / V/S . INCOME TAX OFFICER, WARRD-5(2), P-7, CHOWRINGHEE SQUARE, KOLKATA-69 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI G. HANSHING LD. CIT-DR /DATE OF HEARING 05-04-2018 /DATE OF PRONOUNCEMENT 25-04-2018 /O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2012-13 IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-2 , KOLKATA DATED 02.01.2017. 2. TODAY WHEN THE MATTER WAS CALLED ON FOR HEARING, THERE WAS NO RESPONSE FROM THE SIDE OF THE ASSESSEE NOR ANY ADJOURNMENT APPLIC ATION WAS FILED BY THE ASSESSEE THOUGH NOTICE OF HEARING WAS SENT TO ASSESSEE THROU GH RPAD. IT WAS ALSO OBSERVED THAT ASSESSEE ALSO FAILED TO APPEAR BEFORE THE LD. CIT(A) DESPITE THE NOTICES FOR HEARING WERE ISSUED UPON THE ASSESSEE. THEREFORE THE LD. CI T(A) PASSED THE EX-PARTE ORDER. FROM THE ABOVE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING 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 CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), TH E ASSESSEES APPEAL IS LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. ITA NO.587/KOL/2017 A.Y. 2012-13 PRAGYA TRADERS (P) LTD. VS. ITO, WD-5(2) KOL. PAGE 2 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 OF THE PAP ER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND 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 UNANSWERED 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. BEFORE PARTING, WE ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, T HEN IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE PETIT ION, AS PER LAW. 8. IN THE RESULT, APPEAL OF ASSESSEE STANDS DISMISSED IN LIMINE . ORDER PRONOUNCED IN OPEN COURT ON 25/04/2018 SD/- SD/- ( % ') ( ') (S.S.VISWANETHRA RAVI) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER *DKP, SR.P.S ) - 25/04/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-PRAGYA TRDERS (P) LTD, 25, STRAND ROAD, KOLKATA-700 001 2. /RESPONDENT-ITO, WARD-5(2), P-7, CHOWRINGHEE SQUARE , KOLKATA-69 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . %%, , , / DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRI VATE SECRETARY HEAD OF OFFICE/DDO ,,