SRI JAGANNATH HAZRA,BURDWAN vs. ITO WARD-1(4) BURDWAN, BURDWAN

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ITA 75/KOL/2017Status: DisposedITAT Kolkata05 July 2017AY 2005-063 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 filing an appeal requires effective prosecution, not just submission. Since the assessee failed to appear and prosecute the appeal, it was liable to be dismissed.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2005-06. Notice for the hearing was sent to the assessee, but no one appeared on behalf of the assessee, nor was an adjournment 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, “D” BENCH : KOLKATA

Before: Hon’ble Shri S.S. Viswanethra Ravi, JM & Shri A.L. Saini, AM]

Shri Jagannath Hazra,53, B.C.Road. -vs.- I.T.O., Ward-1(4), Burdwan Burdwan Complex, Room No.-2, Burdwan, Pin-713101. [PAN : AANPH 8799 J) (Respondent) (Appellant) For the Appellant : None For the Respondent : Pravash Roy, Addl. JCIT Date of Hearing : 05.07.2017. Date of Pronouncement : 05.07.2017. ORDER Per Dr. A.L.SAINI, AM:

This is an appeal by the assessee against the order dated 28.10.2016 of CIT(A)-Burdwan, relating to AY 2005-06.

2.

This appeal came for hearing today i.e. on 05.07.2017. The notice was sent to the assessee for hearing by registered post with AD on 03.05.2017 to the address given by the assessee in column no.10 of Form No.36. However no one was present on behalf of the assessee on the date of hearing. Neither an adjournment petition was filed in respect of the above assessee. It means that assessee is not interested to prosecute the appeal. In addition to this Form No. 36 filed by the assessee is not accompanied with the relevant documents. Hence the Shri Jagannath Hazra. A.Y.2005-06 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.”

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.

Shri Jagannath Hazra. A.Y.2005-06 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 05.07.2017.

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