Shashi Kanta Singh, Hooghly V. ITO, Ward 23(4), Hooghly, Hooghly

ITA 771/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1825 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOWDHURY A DDL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE HONBLE SHRI S.S.GODARA, JM & SRI M.BALAG ANESH, AM,] I.T.A NO. 771/KOL/2017 ASSESSMENT YEAR : 2012-1 3 SHASHI KANTA SINGH -VS.- ITO, WARD-23(4), HO OGHLY [PAN : CIHPS 4331 P] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI ROBIN CHOWDHURY, A DDL. CIT SR. DR DATE OF HEARING : 29.08.2018 DATE OF PRONOUNCEMENT : 05.09.2018 ORDER PER M.BALAGANESH, AM 1. THIS APPEAL OF THE ASSESSEE ARISES OUT OF THE O RDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA [IN SHORT THE L D CITA] IN APPEAL NO.124/CIT(A)- 6/KOL/2015-16 DATED 03.01.2017 PASSED AGAINST THE ORDER PASSED BY THE ITO, WARD- 23(4), HOOGHLY [IN SHORT THE LD. AO] UNDER SECTIO N 143(3) /144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) DATED 3 0.03.2015 FOR THE ASST YEAR 2012-13. 2. THIS APPEAL WAS FIXED FOR HEARING ON SEVERAL DAT ES I.E. 25.04.2017, 11.05.2017, 18.05.2018 AND 28.06.2018. ON 28.06.2018 NONE APPEA RED ON BEHALF OF THE ASSESSEE AND FRESH NOTICE WAS SENT TO THE ASSESSEE BY RPAD AND T HE CASE WAS ADJOURNED TO 29.08.2018. WHEN THE CASE WAS CALLED UP FOR HEARIN G, NONE APPEARED ON BEHALF OF THE ASSESSEE AND NO ADJOURNMENT PETITION WAS PREFERRED BY THE ASSESSEE. IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE 2 ITA NO.771/KOL/2017 SHASHI KANTA SINGH A.YR.2012-13 2 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 05.09.2018 SD/- SD/- [S.S. GODARA] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEM BER DATED : 05.09.2018 SB, SR. PS 3 ITA NO.771/KOL/2017 SHASHI KANTA SINGH A.YR.2012-13 3 COPY OF THE ORDER FORWARDED TO: 1.SHASHI KANTA SINGH, BENEPARA, 20, UTTARPARA, HOOG HLY-712245 2. ITO, WARD-23(4), HOOGHLY, AAYKAR BHAWAN, G.T.ROA D, KHADINA MORE, CHINSURAH, HOOGHLY-712101. 3.CIT(A)- 4. CIT- KOLK ATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O., ITAT KOLKATA BENCHE S