SAJAL ROY,HOOGHLY vs. ITO, WD-22(2), KOLKATA, KOLKATA

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ITA 727/KOL/2016Status: DisposedITAT Kolkata27 December 2016AY 2010-20113 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 noted that the assessee was not interested in prosecuting the appeal. Citing various judicial precedents, the Tribunal decided to dismiss the appeal.

What were the facts?

The assessee filed an appeal for assessment year 2010-2011. The appeal was listed for hearing, but the assessee neither appeared nor filed any adjournment application.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee 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

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Income Tax Appellate Tribunal, “D”, BENCH KOLKATA

Hearing: 27/12/2016Pronounced: 27/12/2016

O R D E R

Per Dr. Arjun Lal Saini, AM:

1.

The captioned appeal filed by the assessee, pertaining to assessment year 2010-2011, is directed against the order passed by ld. Commissioner of Income Tax (Appeals)-19, Kolkata in Appeal No.118/CIT(A)-19/Kol/2014-15, dated 08.02.2016, which in turn arises out of order passed by the Assessing Officer (AO) Under Section.143(3) of the Income Tax Act 1961, (in short the ‘Act’), dated 15.03.2013.

2.

This appeal came for hearing today i.e. on 27.12.2016. The notice in this appeal was sent to the assessee for hearing by registered post with AD on 26.10.2016 to the address given by the assessee in column no.10 of Form No.36. Thereafter the assessee submitted an application dated 10.11.2016 for adjournment upto 15 days. However, today none- appeared on behalf of the assessee nor any adjournment application is filed. It seems that assessee is not interested to prosecute the appeal. 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, appeal of the assessee is dismissed for non- prosecution.

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