M/S. SURAVI MERCHANTS PVT. LTD.,KOLKATA vs. ITO, WARD-9(4), KOLKATA, KOLKATA

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ITA 2167/KOL/2014Status: DisposedITAT Kolkata12 January 2016AY 2003-20043 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 prosecuting the appeal as they failed to appear for the hearing and did not file an adjournment petition. Therefore, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2003-04. The notice for the hearing was sent to the assessee's registered address but returned unserved with the remark 'Addressee Moved'. No one appeared on behalf of the assessee, nor was an adjournment requested.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's failure to prosecute it and their absence during the hearing.

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, “SMC” BENCH : KOLKATA

Before: Hon’ble Sri N.V.Vasudevan, JM ]

ORDER This is an appeal by the assessee against the order dated 26.09.2014 of CIT(A)- VIII, Kolkata, relating to AY 2003-04.

2.

This appeal came for hearing today i.e. on 12.01.2016. The notice was sent to the assessee for hearing by registered post with AD on 17.12.2015”to the address given by the assessee in column no.10 of Form No.36. But the notice returned unserved with the remark by the postal authorities as “Addressee Moved.” 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 the 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.

Order pronounced in the open Court on 12.01.2016.

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