Sicpa India Pvt. Ltd., Kolkata V. ACIT, RG-8, KOLKATA, Kolkata

ITA 704/KOL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1967 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 22-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NICOLAS MURMU CITSR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN, JM & SHRI M.BA LAGANESH, AM] I.T.A NO. 704/KOL/201 5 ASSESSMENT YEAR : 2009-1 0 SICPA INDIA PVT. LTD. -VS.- A.C.I.T., RA NGE-8, KOLKATA KOLKATA [PAN : AADCS 6121 L] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI NICOLAS MURMU, ADDL . CIT,SR.DR DATE OF HEARING : 02.01.2018. DATE OF PRONOUNCEMENT : 02.01.2018. ORDER PER N.V.VASUDEVAN, JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 25.03.2015 OF C.I.T.(A)-3, KOLKATA RELATING TO A.Y.2009-10. 2. THIS APPEAL WAS LISTED FOR HEARING ON 10.08 .2017. NOTICE OF HEARING WAS SENT TO THE ASSESSEE AT THE ADDRESS GIVEN BY THE ASSESSEE I N FORM NO.36. NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE APPEAL WAS FIXED FO R HEARING ON 09.10.2017. NOTICE OF HEARING WAS SENT BY RPAD. HOWEVER, ON 09.10.2017 TH E BENCH DID NOT FUNCTION AND THE CASE WAS ADJOURNED TO 27.11.2017.. ON THAT DATE NON E APPEARED ON BEHALF OF THE ASSESSEE. THE CASE WAS ADJOURNED TO 02.01.2018. NOT ICE OF HEARING WAS ISSUED BY RPAD TO THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36. WHEN THE APPEAL WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. NO TICE SENT BY RPAD HAS NOT BEEN RETURNED UNSERVED. IT MEANS THAT ASSESSEE IS NOT IN TERESTED IN PROSECUTING THIS 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 DECISI ONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHRGEE AND ANOT HER, 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 ITA NO.704/KOL/2015 SICPA INDIA PVT. LTD. A.YR.2009-10 2 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 DESIRED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON-COMPLIANC E ETC. 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 02.01.2018. SD/- SD/- [M.BALAGANESH] [ N.V.VAS UDEVAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 02.01.2018. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1. SICPA INDIA PRIVATE LIMITED (FORMERLY KNOWN AS S ICPA INDIA LTD.),C/O NEWBY TEAS OVERSEAS (P)LTD., 9A, 2 ND FLOOR, 23A, N.S.ROAD, KOLKATA-700016. 2. A.C.I.T., RANGE-8, KOLKATA. 3. CIT(A)-3, KOLKATA 4. C.I.T.-3, KOLKAT A. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECR ETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHES 3 ITA NO.704/KOL/2015 SICPA INDIA PVT. LTD. A.YR.2009-10 3