PARADISE SHEETS PRIVATE LIMITED,MUMBAI vs. ITO, WARD - 1(1), KOLKATA, KOLKATA

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ITA 861/KOL/2018Status: DisposedITAT Kolkata19 September 2018AY 2012-133 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 the appeal was liable to be dismissed for non-prosecution as the assessee was not present and had not shown any interest in pursuing the matter. The assessee was granted liberty to move for recalling the order if they had valid reasons for non-compliance.

What were the facts?

The assessee's appeal was scheduled for hearing multiple times. Despite proper notice, the assessee failed to appear on the scheduled dates. This indicated a lack of interest in pursuing the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearings despite receiving proper notice.

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, “SMC “ BENCH : KOLKATA

Before: Hon’ble Sri S.S.Godara, JM

Paradise Sheets Private Limited .-vs.- I.T.O., Ward-1 (1) Kolkata Kolkata [PAN : AACCV 0897 M] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri Dilip Kumar Mitra, Addl. CIT Date of Hearing : 19.09.2018. Date of Pronouncement : 19.09.2018. ORDER

Per S.S.GODARA, JM

1.

This is an appeal by the Assessee against the order dated 27.02.2018 of C.I.T.(A)-1, Kolkata relating to A.Y.2012-13.

2.

This appeal was fixed for hearing on 24.07.2018 . None appeared on behalf of the assessee on the said date and therefore the appeal was adjourned to 19.09.2018. Notice of hearing was sent to the assessee by RPAD. The notice has been served by the postal authorities evidencing the service of notice on record. Today when the case was called for hearing none appeared on behalf of the assessee. It means that assessee is not interested in prosecuting this 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 :- “1. In the case of CIT vs B.N.Bhattachargee 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.”

Pardise Sheets Private Limited A.Yr.2012-13 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. 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.

4.

In the result, the appeal of the assessee is dismissed for non-prosecution. Order pronounced in the Court on 19.09.2018. Sd/- [ S.S.Godara ] Judicial Member Dated : 19.09.2018. [RG Sr.PS] Copy of the order forwarded to:

1. 1. Paradise Sheets Private Limited, 109, Kandori Nagar, Co-op HSG Soc.Ltd., 199-215 Panjrapole Lane, Mumbai-400004.

2. I.T.O., Ward-1 (1), Kolkata. 3. CIT(A)-1, Kolkata 4. C.I.T.-1, Kolkata. 5. CIT(DR), Kolkata Benches, Kolkata.

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