M/s A D Electrosteel Co. Pvt. Ltd., Howrah V. DCIT, Central Circle-1(1), Kolkata, Kolkata

ITA 854/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3559 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 26-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P K SRIHARI
• Section: 144

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.854/KOL/2017 ASSESSMENT YEAR:2012-13 M/S AD ELECTROSTEEL CO. PVT. LTD., BALTIKURI, SURKIMIL, KALITALA, DASNAGAR, HOWRAH-711402 [ PAN NO.AACCA 1827 A ] / V/S . DCIT, CIRCLE-1(1), 54/1, RAFI AHMED KIDWAI ROAD,KOLKATA- 16 /APPELLANT .. /RESPONDENT /BY APPELLANT NONE /BY RESPONDENT SHRI P.K. SRIHARI, CIT-DR /DATE OF HEARING 20-08-2018 /DATE OF PRONOUNCEMENT 20-08-2018 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2012-13 ARISES FROM THE COMMISSIONER OF INCOME TAX (APPEALS)-6 KOLKATAS DA TED 03.11.2016, PASSED IN CASE NO.156/CIT(A)-6/KOL/2015-16, IN PROCEEDINGS U/S. 14 4 OF THE INCOME TAX ACT, 1961. 2. TODAY WHEN THE CASE WAS CALLED FOR HEARING NON E 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 ASSESS EE IS NOT SERIOUS IN PROSECUTING THIS APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS L IABLE TO BE DISMISSED FOR NON- PROSECUTION. FOR THIS VIEW, WE FIND SUPPORT FROM TH E FOLLOWING DECISIONS:- ' 1. IN THE CASE OF CIT VS B.N.BHATTACHARJEE 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.' ITA NO.854/KOL/2017 A .Y. 2012-13 M/S AD ELECTDROSTEEL CO. PVT. LTD. VS. DCIT, CIR-1(1), KOL. PAGE 2 3. 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 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.' 4. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) L TD .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 FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLA TE TRIBUNAL RULES, 1963. 5. WE OBSERVE THAT IF THE ASSESSEE IS ADVISED TO F ILE APPROPRIATE APPLICATION FOR RECALLING THE ORDER ON JUST CAUSE IT WILL BE DECIDE D IN ACCORDANCE WITH LAW. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 20/08/2018 SD/- SD/- ( &) (( &) (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS ) - 20/08/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /APPELLANT-M/S AD ELECTROSTEEL CO. PVT. LTD. BALTIK URI, SURKIMIL, KALITALA DASNAGAR, HOWRAH-71402 2. /RESPONDENT-DCIT, CIRCLE-1(1), 54/1, RAFI AHMED KID WAI ROAD, KOLKATA-16 3. , - / CONCERNED CIT 4. - - / CIT (A) 5. . ((, , , /DR, ITAT, KOLKATA 6. 2 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO ,,