SHREE GANESH JEWELLERY HOUSE LTD.,KOLKATA vs. THE DCIT, CI-8(2), KOLKATA, KOLKATA

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ITA 973/KOL/2016Status: DisposedITAT Kolkata09 February 2018AY 2009-20103 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 was not interested in pursuing the appeal. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee's appeal for assessment year 2009-2010 was listed for hearing. However, neither the assessee nor their representative appeared before the Tribunal, nor was any adjournment request filed.

What were the issues?

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

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, “C”, BENCH KOLKATA

Hearing: 07/02/2018Pronounced: 09/02/2018

O R D E R

Per Dr. Arjun Lal Saini, AM:

1.

The captioned appeal filed by the assessee, pertaining to assessment year 2009-2010, is directed against the order passed by ld. Commissioner of Income Tax (Appeals)-17, Kolkata dated 15.04.2016.

2.

This case was listed for hearing before the Tribunal on 07.02.2018 and for this assessee was informed. Today i.e. on 07.02.2018 when the case was called on board, none appeared on behalf of the assessee nor any request for adjournment has been filed before the Tribunal despite the service of notice upon the assessee. It seems that the assessee is not interested in prosecuting his appeal; hence, the appeal filed by the assessee is liable to be dismissed, for non-prosecution. In our above view, we find support from the following decisions:

1. 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.”

2. In the case of Estate of late Tukojirao Holkar vs. CWT; 223 ITR 480 (M.P.) 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 2 Shree Ganesh Jewellery House Ltd. Assessment Year: 2009-10 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 filed by the assessee, is dismissed, for non prosecution. Order pronounced in the open court on this 09/02/2018. Sd/- Sd/- ( N. V. Vasudevan) (DR. A. L. Saini) �ाियक सद� / JUDICIAL MEMBER लेखा सद� / ACCOUNTANT MEMBER कोलकाता /Kolkata; Dated: 09/02/2018 RS, SPS आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Shree Ganesh Jewellery House Ltd. 2. ��थ� / The Respondent.- The DCIT, Circle-8(2), Kolkata 3. आयकर आयु�(अपील) / The CIT(A), Kolkata. 4. आयकर आयु� / CIT 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कोलकाता / DR, ITAT, Kolkata 6. गाड� फाईल / Guard file. //True Copy// By Order Senior Private Secretary, Head of Office/D.D.O, I.T.A.T, Kolkata Benches, Kolkata.

3 Shree Ganesh Jewellery House Ltd. Assessment Year: 2009-10

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