M/s Vantage Suppliers Pvt. Ltd., Kolkata V. DCIT, CEN CIR-4(2), KOLKATA, Kolkata

ITA 843/KOL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1779 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 09-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DASGUPTA

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA NO. 843 / KOL / 2015 ASSESSMENT YEAR :2008-09 M/S VANTAGE SUPPLIES PVT. LT., ASHA CHAMBERS, 6B, BENTICK STREET, ROOM NO. 25 KOLKATA-001 [ PAN NO.AACCV 6184 F ] V/S . DCIT, CENTRAL CIRCLE- 4(2), AAYAKAR BHAWAN, POORVA, 110, SHANTIPALLY, KOLKATA-107 /APPELLANT .. / RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI S.DASGUPTA, ADDL. CIT-DR /DATE OF HEARING 23-01-2018 /DATE OF PRONOUNCEMENT 23-01-2018 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER:- THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-21, KOLKATA DATED 26.05.2015 W HICH PERTAINS TO ASSESSMENT YEAR 2008-09. 2. NONE APPEARED FOR AND ON BEHALF OF ASSESSEE AT T HE TIME OF HEARING OF THIS APPEAL. AT THE OUTSET, IT IS NOTICED THAT THIS APPE AL WAS ADJOURNED EARLIER ON MANY OCCASIONS AS NONE APPEARED ON BEHALF OF ASSESSEE OR AT THE BEHEST OF THE ASSESSEE. THE LAST ADJOURNMENT WAS GIVEN ON 04.10.2017 FIXING THE HEARING ON 23.01.2018 . TODAY I.E. 23.01.2018 ALSO NONE APPEARED ON BEHALF OF ASS ESSEE. THIS BEING APPEAL FILED IN 2015, IT SEEMS THAT ASSESSEE HAS NOT INTERESTED IN PROSECUTING THE PL IS ONE IS PRESENT ITA NO.843/KOL/2015 A.Y. 2008- 09 M/S VANTAGE SUPPLIERS PVT. LTD. VS. DCIT, CC- 4(2), KOL. PA GE 2 BEFORE US AT THE TIME OF HEARING. HENCE, IT SEEMS T HAT ASSESSEE IS NOT INTERESTED TO PROSECUTE ITS MATTERS. 3. CONSIDERING THE FACTS OF THE CASE AND KEEPING I N VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), TH E ASSESSEES APPEAL IS LIABLE TO BE DISMISSED FOR WANT OF PROSECUTION. 4. THE HON'BLE MADHYA PRADESH HIGH COURT IN THE CA SE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) HAS HELD AS UNDER: ' IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MA DE, 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. 5. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFE RENCE AN ANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSI STANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUI NG THE SAME. 7. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CA SES CITED (SUPRA), WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. BEFORE PARTING, WE ADD THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING THE APPEAL FILED, T HEN IT WOULD BE AT LIBERTY TO PRAY FOR A RECALL OF THIS ORDER BY MOVING AN APPROPRIATE PETIT ION, AS PER LAW. 8. IN THE RESULT, APPEAL OF ASSESSEE STANDS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE COURT AT THE CLOS E OF HEARING ON TUESDAY, 23 RD JANUARY, 2018 SD/- SD/- ($ &) ( &) (N.V.VASUDEVAN) (WASEEM AHMED) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) KOLKATA, *DKP, SR.P.S (- 23 / 01 /201 8 ITA NO.843/KOL/2015 A.Y. 2008- 09 M/S VANTAGE SUPPLIERS PVT. LTD. VS. DCIT, CC- 4(2), KOL. PA GE 3 / COPY OF ORDER FORWARDED TO:- 1 . /APPELLANT-M/S VANTAGE SUPPLIERS PVT. LTD., ASHA CH AMBERS,6B, BENTICK ST. ROOM NO.25, KOL KATA-700001 2. /RESPONDENT-DCIT, C.C.-4(2), AAYAKAR BHAWAN, POORVA , 110, SHANTIPALLY, KO-107 3. 3 4 / CONCERNED CIT KOLKATA 4. 4- / CIT (A) KOLKATA 5. 7 $$3, 3, / DR, ITAT, KOLKATA 6. < / GUARD FILE. BY ORDER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO 3,