Hindusta Storage & Distribution Company Ltd., Kolkata v. THE DCIT, CC-XXVII, KOLKATA, Kolkata

ITA 950/KOL/2014 | 2006-2007
Pronouncement Date: 01-11-2017 | Result: Dismissed

Appeal Details

RSA Number 95023514 RSA 2014
Assessee PAN AAACH7211B
Bench Kolkata
Appeal Number ITA 950/KOL/2014
Duration Of Justice 3 year(s) 5 month(s) 18 day(s)
Appellant Hindusta Storage & Distribution Company Ltd., Kolkata
Respondent THE DCIT, CC-XXVII, KOLKATA, Kolkata
Appeal Type Income Tax Appeal
Pronouncement Date 01-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 01-11-2017
Date Of Final Hearing 12-04-2017
Next Hearing Date 12-04-2017
First Hearing Date 12-04-2017
Assessment Year 2006-2007
Appeal Filed On 13-05-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : KOLKATA [BEFORE HONBLE SHRI A.T.VARKEY JM & SRI M.BALA GANESH AM ] I.T.A NOS. 950 & 951/KOL/2014 ASSESSMENT YEARS : 2006- 07 & 2007-08 HINDUSTAN STORAGE & DISTRIBUTION CO. LTD. -VS.- DCIT CC-XXVI KOLKATA [PAN : AAACH 7211 B] (APPELLANT) (RESPONDENT) I.T.A NOS. 952 & 953/KOL/2014 ASSESSMENT YEARS : 2006- 07 & 2007-08 RAM GOPAL SARAF -VS.- DCIT CC-XX VI KOLKATA [PAN : AMAPS 8233 A] (APPELLANT) (RESPONDENT) FOR THE APPELLANT : NONE FOR THE RESPONDENT : SHRI G. MALLIKARJUNA C IT DR DATE OF HEARING : 24.10.2017 DATE OF PRONOUNCEMENT : 01.11.2017 ORDER PER BENCH: 1. THESE APPEALS OF THE DIFFERENT ASSESSEES ARISE OUT OF THE INDEPENDENT ORDERS OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) CENTR AL-II KOLKATA [IN SHORT THE LD CITA] IN APPEAL NOS.93 & 94/CC-XXVI/CIT(A)C-II/09- 10 DATED 28.02.2014 IN THE CASE OF HINDUSTAN STORAGE & DISTRIBUTION COMPANY PV T. LTD. FOR THE ASSESSMENT YEARS 2006-07 AND 2007-08 RESPECTIVELY AND THE SEPARATE O RDERS OF THE LEARNED COMMISSIONER OF INCOME TAX(APPEALS) CENTRAL-II KOLKATA IN APPE AL NOS. 86 & 87/CC- XXVII/CIT(A)C-II/09-10 DATED 26.02.2014 AND 28.02.2 014 RESPECTIVELY IN THE CASE OF RAM GOPAL SARAF FOR THE ASSESSMENT YEARS 2006-07 AN D 2007-08 RESPECTIVELY PASSED AGAINST THE ORDERS PASSED BY THE DCIT CC-XXVII KO LKATA [IN SHORT THE LD. AO] UNDER 2 ITA NOS.950-953/KOL/2014 HINDUSTAN STORAGE & DISTRIBUTION CO. LTD. & RAM GOP AL SARAF A.YR.2006-07 TO 2007-08 2 SECTION 153C / 153A/ 143(3) OF THE INCOME TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) AS THE CASE MAY BE DATED 10.07.2009 FOR THE ASSESSMENT YEARS 2006-07 TO 2007- 08 RESPECTIVELY FOR BOTH THE ASSESSEES. 2. THESE APPEALS WERE LISTED FOR HEARING ON SEVERA L DATES I.E. 30.01.2017 12.04.2017 13.06.2017 & 31.08.2017. ON 31.08.2017 THE CASES WERE ADJOURNED TO 24.10.2017 AND BOTH THE COUNSELS WERE DULY INFORMED ABOUT THE SAME. WHEN THE CASES WERE CALLED FOR HEARING ON 24.10.2017 NONE APPEAR ED ON BEHALF OF THE ASSESSEES NOR AN ADJOURNMENT PETITIONS WERE FILED ON BEHALF OF THE A SSESSEES. IT MEANS THAT ASSESSEES ARE NOT INTERESTED TO PROSECUTE THESE APPEALS. HENCE TH ESE APPEALS FILED BY DIFFERENT ASSESSEES ARE LIABLE TO BE DISMISSED FOR NON PROSEC UTION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- 1. IN THE CASE OF CIT VS B.N.BHATTACHRJEE AND ANOT HER 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 : 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 ASSESSEES IF SO DESIRE SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THESE ORDERS BY EXPLAINING WITH PROPER REASONS FOR NON-COMPLIANCE THEN THESE ORDERS MAY BE RECALLED. 3 ITA NOS.950-953/KOL/2014 HINDUSTAN STORAGE & DISTRIBUTION CO. LTD. & RAM GOP AL SARAF A.YR.2006-07 TO 2007-08 3 4. IN THE RESULT THE APPEALS OF THE ASSESSEES ARE DISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 01.11.2017. SD/- SD/- [A.T.VARKEY] [ M.BALAGANESH] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.11.2017 SB SR. PS COPY OF THE ORDER FORWARDED TO: 1. HINDUSTAN STORAGE & DISTRIBUTION CO. LTD. AND RA M GOPAL SARAF 53 CHOWRINGHEE ROAD KOLKATA-700071 2. DCIT CC-XXVII AAYAKAR BHAWAN PURVA 110 SHANT IPALLI KOLKATA-700107 3.CIT(A)- KOLKATA 4. CIT-KOLKATA 5. CIT(DR) KOLKATA BENCHES KOLKATA. TRUE COPY BY ORDER SENIOR PRIVA TE SECRETARY HEAD OF OFFICE/ D.D.O. ITAT KOLKATA BENCHE S