Dinesh Bhura , Kolkata V. ACIT, Circle - 34, Kolkata , Kolkata

ITA 719/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4137 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2015-2016
• Appeal Filed On: 17-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA C BENCH, KOLKATA [BEFORE SRI S.S. GODARA, JUDICIAL MEMBER & DR. A.L. SAINI, ACCOUNTANT MEMBER] I.T.A. NO. 719/KOL/2018 ASSESSMENT YEAR: 2015-16 DINESH BHURA..............................................................APPELLANT C/O JET ROAD CARRIERS 163, RABINDRA SARANI GR. FLOOR KOLKATA 700 007 [PAN: ADPPB 9367 H] ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-34 KOLKATA......................................RESPONDENT APPEARANCES BY: NONE, APPEARED ON BEHALF OF THE ASSESSEE. SHRI SAURABH KUMAR, ADDL. CIT, DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 11 TH , 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 30 TH ,2018 ORDER PER S.S. GODARA, JM :- THIS ASSESSEES APPEAL FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)- 10, KOLKATAS ORDER DT. 26/02/2018, PASSED U/S 250 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. TODAY WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR AN ADJOURNMENT FILED BY THE ASSESSEE IN SPITE OF ISSUE OF NOTICE BY RPAD. IT APPEARS THAT THE ASSESSEE IS NOT SERIOUS 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 DECISIONS:- 1. IN THE CASE OF CIT VS B.N.BHATTACHARJEE AND ANOTHER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT : THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL 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 : 2 I.T.A. NO. 719/KOL/2018 ASSESSMENT YEAR: 2015-16 DINESH BHURA IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, 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 REFERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. WE OBSERVE THAT IF THE ASSESSEE IS INCLINED TO FILE APPROPRIATE APPLICATION FOR RECALLING THE ORDER ON JUST CAUSE IT WILL BE DECIDED IN ACCORDANCE WITH LAW. 4. APPEAL OF THE ASSESSEE IS DISMISSED FOR NON-PROSECUTION. KOLKATA, THE 30 TH DAY OF OCTOBER, 2018. SD/- SD/- [A.L. SAINI] [ S.S. GODARA ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :30.10.2018 {SC SPS} 3 I.T.A. NO. 719/KOL/2018 ASSESSMENT YEAR: 2015-16 DINESH BHURA COPY OF THE ORDER FORWARDED TO: 1. DINESH BHURA C/O JET ROAD CARRIERS 163, RABINDRA SARANI GR. FLOOR KOLKATA 700 007 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-34 KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES