Sushanta Kumar Rath Keonjhar v. Ito Keonjhar Ward Keonjhar

In The Income Tax Appellate Tribunal Cuttack Bench Cuttack Before Shri N S Saini Am Shri Pav An Kumar Gadale Jm Ita No 221 Ctk 20 1 6 Assessment Year 20 1 1 20 1 2 Sri Susanta Kumar Rat H At Jurudi Po Jajang Via Joda Dist Keonjhar Vs Ito Keonjhar Ward Keonjhar Pan Gir No A Gapr 5059 C Appellant Respondent As Sessee By None Reve Nue By Shri D K Pradhan Dr Date Of Hearing 26 1 2 201 7 Date Of Pronouncement 27 1 2 201 7 O R D E R Per Shri Pav An Kumar Gadale Jm The Assessee Has Filed An Appeal Against The Order Of Cit A Cut Tack Dated 25 03 2016 For The Assessment Year 2011 2012 2 This Appeal Came For Hearing Today I E On 26 12 2017 The Notice Was Sent To The Assessee For Hearing By Speed Post On 24 11 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 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 Bhattach A Rgee 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 Effective Ly Pursuing It Ita No 2 21 Ctk 201 6 2 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 Ref Erence 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 Multipla N 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 Commun Ication 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 196 3 3 Considering The Above Judicial Pronouncements We Dismiss The Appeal Of The Assessee For Non Prosecution 4 The Assessee If So Desired Shall Be Free To Move This Tribunal Praying For Recalling This Order And Explaining Reasons For Non Complia Nce Etc Then This Order May Be Recalled 5 In The Result Appeal Filed By The Assessee Is Dismissed For Non Prosecution Order Pronounced In The Open Court On This 27 12 2017 Sd N S Saini Sd Pa V An Kumar Gadale Ac Countant Member Judicial Member Cuttack Dated 27 1 2 201 7 Pkm Senior Private Secretary Copy Of The Order Forwarded To By Order Senior Private Secretary Itat Cuttack 1 The Appellant 2 The R Espondent 3 The Cit A 4 Cit 5 Dr Itat Cuttack 6 Guard File True Copy