Smt. Anima Das (Deceased), L/H Debabrata Das & Ors., Kolkata V. ITO, Ward - 25(3), Kolkata , Kolkata

ITA 638/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2692 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 09-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURAV KUMAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH : KOLKATA [BEFORE HONBLE SHRI S.S.GODARA, JM] I.T.A NO. 638/KOL/2018 ASSESSMENT YEAR : 2013-1 4 SMT. ANIMA DAS (DECEASED) -VS.- ITO, WARD-2 5(3), KOLKATA L/H DEBABRATA DAS & ORS. [PAN : ADWPD 3281 F] (APPELLANT) (RESPONDENT ) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI SAURAV KUMAR, ADDL . CIT DATE OF HEARING : 06.11.2018 DATE OF PRONOUNCEMENT : 06.11.2018 ORDER 1. THIS APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-7 , KOLKATA [IN SHORT THE CITA] IN APPEAL NO.214/CIT(A)-7/KOL/WD-25(3)/15-16 DATED 14. 11.2017 INVOLVING PROCEEDINGS U/S 143(3) OF THE INCOME TAX ACT, 1961 ( IN SHORT T HE ACT). 2. THIS APPEAL WAS FIXED FOR HEARING ON SEVERAL DAT ES I.E. 26.06.2018, 06.08.2018 AND 06.11.2018. ON 06.08.2018 THE CASE WAS ADJOURN ED TO 06.11.2018 . WHEN THE CASE WAS CALLED UP FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NO ADJOURNMENT PETITION WAS PREFERRED BY THE ASSESSEE. IT MEANS THAT ASSESSEE IS NOT INTERESTED TO 2 ITA NO.638/KOL/2018 SMT. ANIMA DAS (DECEASED)L/H DEBABR ATA DAS & ORS. A.YR.2013-14 2 PROSECUTE THE APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHARJEE AND ANO THER, 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 V S CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF TH E ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER : IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REF ERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MUL TIPLAN 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. THERE W AS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FI LED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3 . THE ASSESSEE, IF SO DESIRES, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER BY EXPLAINING WITH PROPER REASONS FOR NO N-COMPLIANCE, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 06.11.2018 SD/- [ S.S.GODARA ] JUDICIAL MEMBER DATED : 06.11.2018 SB, SR. PS 3 ITA NO.638/KOL/2018 SMT. ANIMA DAS (DECEASED)L/H DEBABR ATA DAS & ORS. A.YR.2013-14 3 COPY OF THE ORDER FORWARDED TO: 1. SMT. ANIMA DAS (DECEASED), L/H DEBABRATA DAS & O RS. 119, PANCHANANGRAM, P.G. ROAD EXTENSION, KOLKATA-700039. 2. ITO, WARD-25(3), KOLKATA, AAYAKAR BHAWAN DAKSHI N, 2, GARIAHAT ROAD (SOUTH) KOLKATA-700068. 3.CIT(A)- 4. CIT- KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITA T KOLKATA BENCHES