SAI VIKASH EDUCATIONAL SOCIETY,GUWAHATI vs. CIT, (EXEMPTIONS), KOLKATA, KOLKATA

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ITA 1044/KOL/2015Status: DisposedITAT Kolkata07 February 20172 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 effective 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 came up for hearing multiple times, but neither the assessee nor their representative appeared, nor was any adjournment sought. The assessee was also not interested in prosecuting the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution due to the assessee's failure to appear or pursue the appeal.

Which sections of the Income-tax Act were involved?

Section 12AA

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, KOLKATA BENCH “B” KOLKATA

Before: Shri Aby.T Varke & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:- This appeal by the assessee is directed against the order passed by Ld. Commissioner of Income Tax (Exemptions), Kolkata u/s 12AA of the Income Tax Act, 1961 vide dated 27.05.2015.

2.

The present appeal came for hearing for the first time on 07.09.2016 and notice was sent by RPAD for hearing on 24.07.2015. Subsequently the case was fixed for hearing on 26.12.2016. Neither an adjournment petition was filed by the assessee nor anybody appeared on behalf of the assessee. Therefore the assessee appears to be not interested to prosecute the appeal and accordingly the appeal tiled by the assessee is liable to be dismissed for non prosecution. In view of the decision in the case of CIT vs B.N.Bhattachrjee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that: Sai Vikash Educational Society vs. CIT, Kol Page 2 "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 unadmitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963.” 4. The assessee shall be free to move the petition before this Tribunal praying for recalling of this order by explaining the sufficient cause for his non appearance.

5.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open court 07/02/2017 Sd/- Sd/- (Aby. T. Varke) (Waseem Ahmed) (Judicial Member) (Accountant Member) Kolkata, *Dkp �दनांकः- 07/02/2017 कोलकाता । आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. अपीलाथ�/Appellant-Sai Vikash Educational Society, H/No. 119, P.D.Chaliha Road Silpukhuri, Guwahati-781003, Dist. Kamrup (M), Assam 2. ��यथ�/Respondent-CIT,10B, 6th Floor, Middleton Row, Kolkata-71 3. संबं�धत आयकर आयु�त / Concerned CIT Kolkata 4. आयकर आयु�त- अपील / CIT (A) Kolkata 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, कोलकाता / DR, ITAT, Kolkata 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, कोलकाता ।

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