ANMOL TEXTILES,KOLKATA vs. DCIT, CIR-41, KOLKATA, KOLKATA

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ITA 425/KOL/2014Status: DisposedITAT Kolkata22 March 2017AY 2099-20102 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 pursuit and not just filing. Since the assessee failed to appear or pursue the appeal, it was dismissed for non-prosecution.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee, nor was an adjournment petition filed. This indicated a lack of interest in prosecuting the appeal.

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 143(3)

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, “A”, BENCH KOLKATA

Before: SHRI A.T.VARKEY, JM & DR. A.L.SAINI, AM

Hearing: 22/03/2017Pronounced: 22/03/2017

O R D E R

Per Dr. Arjun Lal Saini, AM:

1.

The captioned appeal filed by the assessee, pertaining to the assessment year 2009-10, is directed against the order passed by the ld. Commissioner of Income Tax (Appeals)-XIX, Kolkata, in Appeal No.376/CIT(A)-XIX/Circle-4-41/Kol/12-13, dated 19.12.2013, which in turn arises out of an order passed by the AO u/s.143(3) of the Income Tax Act 1961, (hereinafter referred to as the ‘Act’), dated 09.11.2011.

2. This appeal came for hearing today i.e. on 22.03.2017. The notice in this appeal sent to the assessee for hearing by registered post with AD 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. Hence, 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.

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.

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