Sri Jagannath Hazra, Burdwan V. ITO Ward-1(4) Burdwan, Burdwan

ITA 75/KOL/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1612 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-06-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 16-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SHRI S.S. VISWANETHRA RAVI, JM & SHRI A.L. SAINI, AM] I.T.A NO. 75/KOL/2017 ASSESSMENT YEAR : 2005-0 6 SHRI JAGANNATH HAZRA,53, B.C.ROAD. -VS.- I .T.O., WARD-1(4), BURDWAN BURDWAN COMPLEX, ROOM NO.-2, BURDWAN, PIN-713101. [PAN : AANPH 8799 J) (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : PRAVASH ROY, ADDL. JCIT DATE OF HEARING : 05.07.2017. DATE OF PRONOUNCEMENT : 05.07.2017. ORDER PER DR. A.L.SAINI, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 28.10.2016 OF CIT(A)-BURDWAN, RELATING TO AY 2005-06. 2. THIS APPEAL CAME FOR HEARING TODAY I.E. ON 05.07 .2017. THE NOTICE WAS SENT TO THE ASSESSEE FOR HEARING BY REGISTERED POST WITH AD ON 03.05.2017 TO THE ADDRESS GIVEN BY THE ASSESSEE IN COLUMN NO.10 OF FO RM NO.36. HOWEVER NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE DATE O F HEARING. NEITHER AN ADJOURNMENT PETITION WAS FILED IN RESPECT OF THE AB OVE ASSESSEE. IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. IN ADDITION TO THIS FORM NO. 36 FILED BY THE ASSESSEE IS NOT ACCOMPANIED WITH THE RELEVANT DOCUMENTS. HENCE THE 2 ITA NO.75/KOL/2017 SHRI JAGANNATH HAZRA. A.Y.2005-06 2 APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMIS SED FOR NON PROSECUTION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS : - 1. IN THE CASE OF CIT VS B.N.BHATTACHRGEE AND ANOT HER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSH IPS 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 THE 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 O F THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT B OUND TO ANSWER THE REFERENCE. 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 BEFOR E THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBOD Y REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURN MENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BAS IS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN ADMIT TED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RUL ES, 1963. 3 ITA NO.75/KOL/2017 SHRI JAGANNATH HAZRA. A.Y.2005-06 3 3. 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. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 05.07.2017. SD/- SD/- [S.S. VISWANETHRA RAVI] [DR.A. L.SAINI ] JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED : 05.07.2017. SB, SR. PS. COPY OF THE ORDER FORWARDED TO: 1. SHRI JAGANNATH HAZRA . 2. ITO, WARD-1(4), BURDWAN 3. CIT(A)-BUDWAN 4. CIT-. 5. CIT(DR),. TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY HEAD OF OFFICE/D.D.O, I.T.A.T., KOLKATA BENCHES, KOLKATA