M/S MOTORS & CONTROLS,KOLKATA vs. CIT (A)-XX, KOLKATA, KOLKATA

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ITA 370/KOL/2014Status: DisposedITAT Kolkata10 October 2018AY 2009-103 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that an appeal requires active prosecution and not just filing. Since the assessee failed to appear or prosecute the appeal, it was dismissed.

What were the facts?

The assessee's appeal was listed for hearing before the ITAT. Despite receiving notice, no one appeared on behalf of the assessee, nor was any adjournment requested.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy]

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member] Assessment Year: 2009-10 M/s. Motors & Controls…………………………………………………….…….……...Appellant Moon House 5th Floor Room No. 31 21, Ganesh Chandra Avenue Kolkata – 700 013 [PAN : AAFFM 0834 K] Income Tax Officer, Ward-35(4), Kolkata………...……………………..…. Respondent Appearances by: None, appeared on behalf of the assessee. Shri Kalyan Nath, Addl. CIT, DR appearing on behalf of the Revenue. Date of concluding the hearing : September 5th , 2018 Date of pronouncing the order : October 10th , 2018 O R D E R Per J. Sudhakar Reddy :-

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-XX, Kolkata, (hereinafter the ‘ld. CIT (A)’), dt. 10/10/2013, passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), relating to the Assessment Year 2009-10.

2.

Today when the case was called for hearing none 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 assessee is not serious in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non-prosecution. For this view I find support from the following decisions:-

1. In the case of CIT vs B.N.Bhattacharjee 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 :

Assessment Year: 2009-10 M/s. Motors & Controls

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. I observe that if the Assessee is advised to file appropriate application for recalling the order on just cause it will be decided in accordance with law.

4.

In the result, the appeal of the assessee is dismissed for non- prosecution.

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