Income Tax Appellate Tribunal - Kolkata
Npr Infosystems Pvt. Ltd., , Kolkata vs Dcit, Circle - 11(2), Kolkata , Kolkata on 28 December, 2018
आयकर अपील य अधीकरण, यायपीठ - "D" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCH "D" KOLKATA
Before Shri S.S.Godara, Judicial Member and
Shri, M. Balaganesh, Accountant Member
ITA No.527/Kol/2018
Assessment Year :2013-14
NPR Infosystems Pvt. V/s. DCIT, Circle-11(2),
Ltd., 83, Trinity Tower, Aayakar Bhawan, P-
Topsia Road, (South), 4 t h 7, Chowringhee
Floor,Kolkata-700 046 Square,Kolkata-69
[P AN No. AABCN 5569 K]
अपीलाथ /Appellant .. यथ /Respondent
अपीलाथ क ओर से/By Appellant None
यथ क ओर से/By Respondent Shri Sankar Halder, Addl. CIT-DR
सन
ु वाई क तार ख/Date of Hearing 26-12-2018
घोषणा क तार ख/Date of Pronouncement 2812-2018
आदे श /O R D E R
PER S.S.Godara, Judicial Member:-
This assessee's appeal for assessment year 2013-14 challenges correctness of Commissioner of Income Tax (Appeals)-4 Kolkata's order dated 13.12.2017, passed in case No.88/CIT(A)-4/W-11(2)/16-17, in proceedings u/s. 143(3) of the Income Tax Act, 1961.
2. Today when the case was called for hearing none appeared on behalf of the assessee nor was any application for an adjournment filed by the assessee in spite of issue of notice by RPAD. It appears that the assessee is not serious in prosecuting this 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.Bhattacharjee 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."ITA No.527/Kol/2018 A.Y. 2013-14
NPR Infosystems Pvt.Ltd. Vs. DCIT Cir-11(2) Kol. Page 2
3. 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."
4. 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.
5. We observe that if the Assessee is advised to file appropriate application for recalling the order on just cause it will be decided in accordance with law.
6. In the result, the appeal of the Assessee is dismissed for non- prosecution.
Order pronounced in the open court 28/12/2018
Sd/- Sd/-
(लेखा सद%य) ( या'यक सद%य)
(M.Balaganesh) (S.S.Godara)
(Accountant Member) (Judicial Member)
Kolkata,
*Dkp, Sr.P.S
(दनांकः- 28/12/2018 कोलकाता ।
आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. अपीलाथ /Appellant-NPR Infosystems Pvt. Ltd. 83, Trinity Tower, Topsia Road, (South) 4th Floor, Kolkatka-46
2. यथ /Respondent-DCIT, Cir-11(2), Aayakar Bhawan, P-7, Chowrnghe Sq., Kolkata-69
3. संब3ं धत आयकर आय4 ु त / Concerned CIT Kolkata
4. आयकर आय4 ु त- अपील / CIT (A) Kolkata
5. 7वभागीय 'त'न3ध, आयकर अपील य अ3धकरण, कोलकाता / DR, ITAT, Kolkata
6. गाड< फाइल / Guard file.
By order/आदे श से, /True copy/ उप/सहायक पंजीकार आयकर अपील य अ3धकरण, कोलकाता ।