GOPAL CHANDRA GHOSH,HOOGHLY vs. ACIT, CIRCLE - 23, HOOGHLY, HOOGHLY

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ITA 1542/KOL/2017Status: DisposedITAT Kolkata13 August 2018AY 2012-132 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 assessee is not interested in prosecuting the appeal due to repeated non-appearance. The appeal was dismissed for non-prosecution, citing legal precedents that emphasize the need to actively pursue appeals.

What were the facts?

The assessee's appeal for assessment year 2012-13 was listed for hearing twice. On both occasions, the assessee failed to appear before the tribunal nor sought an adjournment. The tribunal noted that the notice of hearing was not returned unserved.

What were the issues?

The primary issue was the assessee's failure to prosecute the appeal before the Income Tax Appellate Tribunal.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, “D”, BENCH KOLKATA

Hearing: 13/08/2018Pronounced: 13/08/2018

O R D E R

Per Dr. Arjun Lal Saini, AM:

1.

The captioned appeal filed by the assessee, pertaining to assessment year 2012-13, is directed against the order passed by ld. Commissioner of Income Tax (Appeals)-6, Kolkata dated 01.03.2017.

2.

Notice of hearing of this appeal was sent to the assessee at the address given by the assessee in Form No.36. The said notice has not been returned unserved. This appeal was listed for hearing before the Tribunal on 13.08.2018. Today i.e. on 13.08.2018 when the case was called for hearing, none appeared on behalf of the assessee nor any request for adjournment was made. Earlier this appeal was fixed for hearing on 03.07.2018 but 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.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.”

2 Gopal Chandra Ghosh

(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 law assists those who are vigilant and not those who sleep over their rights; i.e. “vigilantibus non dormientibus, jura subveniunt”.

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 13/08/2018. Sd/- Sd/- (S. S. Godara) (A. L. Saini) �या�यक सद�य / JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER कोलकाता /Kolkata; Dated: 13/08/2018 RS, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant- Gopal Chandra Ghosh., Hooghly. 1. ��यथ� / The Respondent.- ACIT, CIR 23, Hooghly. 2. 3. आयकर आयु�त(अपील) / The CIT(A), आयकर आयु�त / CIT 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT, Kolkata 5. गाड� फाईल / Guard file. 6.

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