Biswanath Ferro Alloys Ltd, Kolkata V. DCIT, CIR-3(1), KOLKATA, Kolkata

ITA 854/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1564 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 17-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 09-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: G MALLIKARJUNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENCH KOLKATA BEFORE SHRI N. V. VASUDEVAN, JM & DR. A.L.SAINI, AM ITA NO.854/KOL/2015 (A.Y: 2010-2011) M/S. BISWANATH FERRO ALLOYS LTD. 3, SAKLAT PLACE, 2 ND FLOOR, KOLKATA 700 072. VS. D.C.I.T, CIRCLE 3(1), KOLKATA ./ ./PAN/GIR NO. : AABCB 6049 E ( /APPELLANT ) .. ( / RESPONDENT ) /REVENUE BY :NONE /ASSESSEE BY :SHRI G. MALLIKARJUNA, CIT DR / DATE OF HEARING : 11/07/2017 /DATE OF PRONOUNCEMENT: 11/07/2017 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAINING TO ASSESSMENT YEAR 2010-2011, IS DIRECTED AGAINST THE ORDER PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-1, KOLKATA DATED 20.03.2015. 2. THIS APPEAL CAME FOR HEARING TODAY I.E. ON 11.07.2017. THIS APPEAL WAS LISTED FOR HEARING ON 18.01.2017 AND AT THE REQUEST OF THE AR OF THE ASSESSEE THE APPEAL WAS ADJOURNED FROM TIME TO TIME. ON 17.05.2017 THIS APPEAL WAS LISTED FOR HEARING BUT WAS ADJOURNED TO 11.07.2017. BOTH THE PARTIES WERE INFORMED ABOUT THE DATE OF HEARING IN OPEN COURT. HOWEVER NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND SHRI G. MALLIKARJUNA, LD. CIT DR WAS PRESENT ON BEHALF OF THE REVENUE ON THE DATE OF HEARING. NEITHER ANY ADJOURNMENT PETITION WAS FILED BY THE ASSESSEE, IT MEANS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE 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:- ITA NO.854/KOL/2015 BISWANATH FERRO ALLOYES LTD. A.Y. 2010-11 2 1. IN THE CASE OF CIT VS B.N.BHATTACHRGEE 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 : 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. APART FROM THIS, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF LD. CIT(A) SO FAR AS GROUNDS OF APPEAL RAISED IN THIS APPEAL ARE CONCERNED. 4. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON-COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH JULY, 2017. SD/ - ( N. V.VASUDEVAN) SD/ - (DR. A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; DATED: 11/07/2017 [RS, SPS] ITA NO.854/KOL/2015 BISWANATH FERRO ALLOYES LTD. A.Y. 2010-11 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT- BISWANATH FERRO ALLOYS LTD. 2. / THE RESPONDENT.-DCIT, CIRCLE- 3(1), KOLKATA. 3. ( ) / THE CIT(A), KOLKATA. 4. / CIT 5. , , / DR, ITAT, KOLKATA 6. / GUARD FILE. //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA .