Silverstone Inffra Projects Pvt. Ltd., Durgapur V. DCIT, Circle-2, Durgapur, Durgapur

ITA 636/KOL/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8904 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 03-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PINAKI MUKHERJEE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H KOLKATA BEFORE SHRI A.T.VARKEY, JM & DR. A.L.SAINI, AM ITA NO.636/KOL/2017 (A.Y: 2013-14) SILVERSTONE INFRA PROJECTS PVT. LTD. CA-15, BLOCK, URVASHI COMPLEX, TARA SHANKAR SARANI, CITY CENTRE, DURGAPUR- 713216, DIST. BURDWAN. VS. DCIT, CIRCLE-2, DURGAPUR AAYAKAR BHAWAN ANNEXE, 4 TH FLOOR, AAYKAR BITHI, CITY CENTRE, DURGAPUR- 713216. ./ ./PAN/GIR NO. : AANCS 2608 A ( /APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY : NONE REVENUE BY : SHRI PINAKI MUKHERJEE, ADDL. CIT S R. DR / DATE OF HEARING : 26/12/2018 /DATE OF PRONOUNCEMENT: 26/12/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAIN ING TO ASSESSMENT YEAR 2013-14, IS DIRECTED AGAINST THE ORDER PASSED BY LD . COMMISSIONER OF INCOME TAX (APPEALS)-DURGAPUR, DATED 27.01.2017. 2. NOTICE OF HEARING OF THIS APPEAL WAS SENT T O THE ASSESSEE AT THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36. THE SAID NOTICE HAS NOT BEEN RETURNED UNSERVED. THIS APPEAL WAS LISTED FOR HEARING BEFORE THE TRIBU NAL ON 24.12.2018. ON 24.12.2018 WHEN THE CASE WAS CALLED FOR HEARING, THE CASE WAS ADJOURNED TO 26.12.2018 I.E. TODAY. AT THE TIME OF HEARING, NON E APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT WAS MADE. IT MEANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. HENCE THE AP PEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. FOR THI S VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- (1). IN THE CASE OF CIT VS B.N.BHATTACHRGEE AND AN OTHER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT : THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. (2). IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER : SILVERSTONE INFRA PROJECTS PVT. LTD. ITA NO.636/KOL/2017 A.Y: 2013-14 2 IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, 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 BOUND TO ANSWER THE REFERENCE. (3). IN THE CASE OF COMMISSIONER OF INCOME-TAX VS M ULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVENUE BEFORE TH E TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESEN TED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THE RE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAI N ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED T HE APPEAL FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS; I.E. VIGILANTIBUS NON DORMIENTIBUS, JURA SUBVENIUNT. 4. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE T O MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26/12/ 2018. SD/- (A.T.VARKEY) SD/- (A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 26/12/2018 SB, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT - SILVERSTONE INFRA PROJECTS PVT. LTD. 2. / THE RESPONDENT.- DCIT, CIRCLE-2, DURGAPUR 3. ( ) / THE CIT(A) 4. / CIT 5. !'# $$%& , %& , / DR, ITAT, KOLKATA 6. #'( / GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR I.T.A.T, KOLKATA BENCHES, KOLKATA . SILVERSTONE INFRA PROJECTS PVT. LTD. ITA NO.636/KOL/2017 A.Y: 2013-14 3