Nishi Kanta Ghosh, Howrah V. ITO, WD-55(2), KOLKATA, Lucknow

ITA 604/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4173 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 07-12-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 13-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVASH ROY JCITSRDR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI A.T.VARKEY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 604 / KOL / 2015 ASSESSMENT YEAR :2008-09 NISHI KANTA GHOSH GOSH MEDICAL AGENCY,AMTA, SAHAPARA, HOWRAH-711 401 [ PAN NO.ADXPG 3988 P ] V/S . ITO WARD-55(2) 54/1 RAFI AHMAD KIDWAI ROAD, KOLKTA-700 016, /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI RAVASH ROY, JCIT,SR-DR /DATE OF HEARING 07-12-2016 /DATE OF PRONOUNCEMENT 07-12-2016 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS ARISING OUT OF ORDE R OF COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, KOLKATA IN APPEAL NO.44 1/CIT(A)- XXXVI/KOL/ITOW-55(2)/KOL/2010-11 DATED 09.09.2014. ASSESSMENT WAS FRAMED BY ITO WARD-55(2), KOLKATA U/S 143(3) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORD ER DATED 31.12.2010 FOR ASSESSMENT YEAR 2008-09. 2. THIS APPEAL WAS LAST FIXED FOR HEARING ON 06.10. 2016. WHEN THE MATTER WAS CALLED ON FOR HEARING, THERE WAS NO RESPONSE FROM T HE SIDE OF THE ASSESSEE. HENCE, THE HEARING WAS ADJOURNED TO NEXT BENCH. TOD AY, ALSO, WHEN THE MATTER WAS CALLED ON FOR HEARING, NO ONE APPEARED O N BEHALF OF THE ASSESSEE, ITA NO.604/KOL/2015 A.Y. 2008-09 NISHI KANTA GHOSH VS. ITO WD-55(2) KOL . PAGE 2 NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED. 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 IN 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), THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. 4. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CAS E OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: 'IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATI ON OF THE PAPER 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 I N THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE ANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE 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 477-47 8) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BU T EFFECTIVELY PURSUING THE SAME. 7. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CAS ES CITED SUPRA, WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. BEF ORE PARTING, WE OBSERVE THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING TH E APPEAL FILED, THEN HE WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS OR DER BY MOVING AN APPROPRIATE APPLICATION ON JUST CAUSE AND IN ACCORDANCE WITH LA W. 8. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT 07 /12/2016 SD/- SD/- ( !') ( !') (A.T.VARKEY) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, ITA NO.604/KOL/2015 A.Y. 2008-09 NISHI KANTA GHOSH VS. ITO WD-55(2) KOL . PAGE 3 *DKP, SR.P.S $!% &- 07 / 12 /201 6 / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-NISHI KANA GHOSH, GHOSH MEDICAL AGENCY, AMTA SAHAPARA, HORAH- 711 401 2. /RESPONDENT-ITO WARD-55(2),54/1 RAFI AHMED KIDWAI R OAD, KOLKATA-16 3. %.%/0 1 1 2 / CONCERNED CIT KOLKATA 4. 1 1 2- / CIT (A) KOLKATA 5. 567 /0, 1 /0 , / DR, ITAT, KOLKATA 6. 7:; <= / GUARD FILE. BY ORDER/ 1! , /TRUE COPY/ / % 1 /0 ,