Income Tax Appellate Tribunal - Kolkata
M/S Saltlake Energy Pvt. Ltd., Kolkata vs Ito, Wd-5(2), Kolkata, Kolkata on 21 February, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : KOLKATA
[Before Hon'ble Shri A.T.Varkey, JM & Sri M.Balaganesh, AM ]
I.T.A Nos. 561 & 562/Kol/2016
Assessment Years : 2009-10 & 2010-11
M/s Saltlake Energy Pvt. Ltd. -vs.- ITO, Ward-5(2), Kolkata
[PAN : AADCS 5605 F]
(Appellant) (Respondent)
For the Appellant : None
For the Respondent : Shri Saurabh Kumar, Addl. CIT Sr. (DR)
Date of Hearing : 21.02.2018
Date of Pronouncement : 21.02.2018
ORDER
Per M.Balaganesh, AM
1. These appeals of the assessee arise out of the separate orders of the Learned Commissioner of Income Tax (Appeals)-2, Kolkata [in short the ld CITA] in Appeal No.1608/CIT(A)-2/2014-15 and Appeal No. 2077/CIT(A)-2/2014-15 dated 14.01.2016 and 04.02.2016 respectively passed against the orders passed by the ITO, Ward-5(2), Kolkata [in short the ld. AO] under section 143(3)/263/147/143(3) and 144/263/143(3)/147 of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') dated 31.03.2014 & 19.03.2015 respectively for the Asst Years 2009-2010 & 2010-11 respectively.
2. These appeals were listed for hearing on 21.02.2018 and nobody appeared on behalf of the assessee in spite of serving of notice by RPAD on 22.11.2017 and the case was adjourned to 21.02.2018. When the case was called for hearing, none appeared on behalf of the assessee nor an adjournment petition was filed on behalf of 2 ITA No.561&562/Kol/2016 M/s Saltlake Energy Pvt. Ltd.
A.Yrs.2009-10 & 2010-11 the 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.Bhattachrjee 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 desires, shall be free to move this Tribunal praying for recalling this order by explaining with proper reasons for non-compliance, then this order may be recalled.
4. In the result, the appeals of the assessee are dismissed for non-prosecution.
Order pronounced in the Court on 21.02.2018.
Sd/- Sd/-
[A.T.Varkey] [ M.Balaganesh]
Judicial Member Accountant Member
Dated : 21.02.2018
SB, Sr. PS
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ITA No.561&562/Kol/2016
M/s Saltlake Energy Pvt. Ltd.
A.Yrs.2009-10 & 2010-11
Copy of the order forwarded to:
1.M/s Saltlake Energy Pvt. Ltd., 28, Strand road, 2nd Floor, Kolkata-700001
2. ITO, Ward-5(2), Kolkata
3.CIT(A)- , Kolkata 4. CIT-Kolkata
5. CIT(DR), Kolkata Benches, Kolkata.
True copy By Order Senior Private Secretary Head of Office/ D.D.O., ITAT Kolkata Benches 3