M/s. Dalha Exports Pvt. Ltd., Kolkata v. ITO, Ward - 7(3), Kolkata, Kolkata

ITA 270/KOL/2016 | 2008-2009
Pronouncement Date: 27-11-2017 | Result: Dismissed

Appeal Details

RSA Number 27023514 RSA 2016
Assessee PAN AABCD1164G
Bench Kolkata
Appeal Number ITA 270/KOL/2016
Duration Of Justice 1 year(s) 9 month(s) 3 day(s)
Appellant M/s. Dalha Exports Pvt. Ltd., Kolkata
Respondent ITO, Ward - 7(3), Kolkata, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 27-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 27-11-2017
Assessment Year 2008-2009
Appeal Filed On 23-02-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : KOLKATA [BEFORE HONBLE SRI N.V.VASUDEVAN JM & DR. ARJUN LAL SAINI AM] I.T.A NO.270/KOL/2016 ASSESSMENT YEAR : 2008-0 9 M/S. DALHA EXPORTS PVT.LTD. -VS.- I.T.O. WARD-7(3) KOLKATA KOLKATA [PAN : AABCD 1164 G] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI ARINDAM BHATTACHARJ EE ADDL.CIT DATE OF HEARING : 27.11.2017. DATE OF PRONOUNCEMENT : 27.11.2017. ORDER PER N.V.VASUDEVAN JM THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 21.01.2016 OF C.I.T.(A)-16 KOLKATA RELATING TO A.Y.2008-09. 2. NOTICE OF HEARING OF THIS APPEAL WAS SENT T O THE ASSESSEE BY REGISTERED POST WITH AD AT THE ADDRESS GIVEN IN FORM NO.36 BY THE ASSES SEE. THE SAME HAS HOWEVER BEEN RETURNED UNSERVED WITH THE ENDORSEMENT AS GONE AWA Y BY THE POSTAL AUTHORITIES.. WHEN THE CASE WAS CALLED FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. IT APPEARS THAT ASSESSEE IS NOT INTERESTED IN PROSECU TING THIS APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON P ROSECUTION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHARGEE AND ANO THER REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT : THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 2. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V S CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF TH E ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER : 2 ITA NO.270/KOL/2016 M/S. DALHA EXPORTS PVT. LTD. A.YR.2008-09 2 IF THE PARTY AT WHOSE INSTANCE THE REFERENCE IS M ADE 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 REF ERENCE. 3. IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MUL TIPLAN INDIA (P) LTD.: 38 ITD 320(DEL) THE APPEAL FILED BY THE REVENUE BEFORE TH E TRIBUNAL WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESEN TED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE W AS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN A BSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS TREATED THE APPEAL FI LED 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-COMPLIANC E ETC. THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COUR T ON 27.11.2017. SD/- SD/- [DR.A.L.SAINI] [ N.V.V ASUDEVAN ] ACCOUNTANT MEMBER JUDI CIAL MEMBER DATED : 27.11.2017. [RG SR.PS] COPY OF THE ORDER FORWARDED TO: 1. M/S. DALHA EXPORT PVT. LTD. 44B SAMSUL HUDA RO AD KOLKATA-700017. 2. I.T.O. WARD-7(3) KOLKATA. 3. C.I.T.(A)-16 KOLKATA 4. C.I.T.-3 KO LKATA. 5. CIT(DR) KOLKATA BENCHES KOLKATA. TRUE COPY BY ORDER SENIOR PRIVATE SECR ETARY HEAD OF OFFICE/ D.D.O. ITAT KOLKATA BENCHES 3 ITA NO.270/KOL/2016 M/S. DALHA EXPORTS PVT. LTD. A.YR.2008-09 3