Palash Kumar Srivastava, Durgapur V. I.T.O.,Ward-2(4), Durgapur

ITA 624/KOL/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7283 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-10-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANTA KHANNA
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA SMC BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER) I.T.A. NO. 624/KOL/2019 ASSESSMENT YEAR: 2011-12 PALASH KUMAR SRIVASTAVA...................................................................APPELLANT [PAN : AXUPS 9089 C] VS. ITO, WARD-2(4), DURGAPUR......................................................................................RESPONDENT APPEARANCES BY: NONE APPEARED ON BEHALF OF THE ASSESSEE. SH. JAYANTA KHANNA, JCIT, SR. DR, APPEARED ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 17 TH , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 17 TH , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL IS FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)- DURGAPUR DATED 27.04.2017 PASSED U/S 250 OF THE INCOME TAX ACT, 1961. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE OF ISSUE OF NOTICE BY REGISTERED POST WITH ACKNOWLEDGEMENT DUE I.E. ON 21.08.2019 AND 23.09.2019. THE POSTAL AUTHORITIES HAVE RETURNED THE NOTICES WITH THE REMARK LEFT. THERE IS NO OTHER ADDRESS AVAILABLE IN THE REGISTRY. UNDER THESE CIRCUMSTANCES WE DISMISS THIS CASE FOR NON- PROSECUTION BY APPLYING THE RATIO OF THE DECISION LAID DOWN IN THE CASE OF CIT VS MULTIPLAN (INDIA) PVT. LTD. 38 ITD 320 (DEL.) WHEREIN IT WAS HELD AS FOLLOWS: 4. A JUDICIAL BODY HAS CERTAIN INHERENT POWERS. DECISIONS ARE TAKEN FOR THE PURPOSE OF PROPER AND EXPEDITIONS DISPOSAL OF THE APPEALS IN PRESENT CLIMATE OF MOUNTING ARREARS PARTLY DUE TO APPEALS BEING FILED WITHOUT PROPER APPLICATION OF MIND TO FACTS AND LAW AND ALSO AT TIMES FOR ALTOGETHER EXTRANEOUS CONSIDERATIONS. THEREFORE, ON THE BASIS OF INHERENT POWERS THE TRIBUNAL TREATED THE APPEAL AS UNADMITTED. THE PROVISIONS OF RULE 19 OF THE NOTICE COULD NOT BY ITSELF MEAN THAT APPEAL HAD BEEN ADMITTED. THIS RULE ONLY CLARIFIED THE POSITION. THERE IS JUSTIFICATION FOR RULE 19(2). WHEN THE APPEAL IS PRESENT THE SAME IS ACCEPTED. THEREAFTER THE CONCERNED CLERK IN REGISTRY VERIFIES WHETHER ACCOMPANYING DOCUMENTS ARE RECEIVED OR NOT AND IF NOT A MEMO IS ISSUED CALLING FOR THE PAPERS WHICH ARE ALSO REQUIRED TO BE ATTACHED TO APPEAL MEMO. BUT AT NO STAGE USUALLY THE SCRUTINY IS MADE ON POINTS WHETHER THE APPEAL MEMO AND 2 I.T.A. NO. 624/KOL/2019 ASSESSMENT YEAR: 2011-12 PALASH KUMAR SRIVASTAVA CONTENTS REALLY CONFORM TO VARIOUS APPELLATE TRIBUNAL RULES OR IS IT A LEGALLY VALID APPEAL UNDER SECTION 253 OF THE ACT. THOSE POINTS IF ARISING CAN BE CONSIDERED ONLY AT A TIME OF HEARING. AND THAT IS WHY THE RULE PRESCRIBING THAT MERE ISSUE OF NOTICE DOES NOT MEAN APPEAL IS ADMITTED. THIS ACCORDING TO US, IS THE SIGNIFICANCE OF RULE 19(2). .. 5. IT WAS SUBMITTED AT THE TIME OF HEARING OF THE REFERENCE APPLICATION THAT THE LANGUAGE OF RULE 24 OF THE APPELLATE TRIBUNAL RULES REQUIRED THE TRIBUNAL TO DISPOSE OF THE APPEAL ON MERITS AFTER HEARING THE RESPONDENT. IT MAY BE STATED HERE THAT THE TRIBUNAL HAS NOT PASSED ANY ORDER ON THE BASIS OF RULE 24 OF THE TRIBUNAL RULES WHICH PRESUPPOSES ADMISSION OF APPEAL UNDER SECTION 253 OF THE ACT BESIDES THERE WAS NO QUESTION OF HEARING THE RESPONDENT SINCE NONE COULD BE NOTIFIED BECAUSE OF INCORRECT ADDRESS GIVEN BY THE APPELLANT AND PROPER PARTICULARS NOT FURNISHED SO FAR . 3. THE ASSESSEE IS AT LIBERTY TO FILE AN APPLICATION FOR RESTORATION OF THE APPEAL UNDER PROVISO TO RULE 24 OF THE ITAT RULES. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. KOLKATA, THE 17 TH OCTOBER, 2019. SD/- SD/- [S.S. GODARA] [J. SUDHAKAR REDDY] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 17.10.2019 BIDHAN COPY OF THE ORDER FORWARDED TO: 1. PALASH KUMAR SRIVASTAVA, A-39, MOULANA AZAD SARANI, CITY CENTRE, DURGAPUR-713 216. 2. ITO, WARD-2(4), DURGAPUR. 3. CIT- 4. CIT(A)- DURGAPUR. (SENT THROUGH MAIL) 5. CIT(DR), KOLKATA BENCHES, KOLKATA. (SENT THROUGH MAIL) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES