Income Tax Appellate Tribunal - Kolkata
Shri Sodha Vaju Bhai, Kolkata vs The Ito, Wd-1, Haldia, Haldia on 19 September, 2017
आयकर अपील
य अधीकरण, यायपीठ - "B" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL
KOLKATA BENCH "B" KOLKATA
Before Shri Waseem Ahmed, Accountant Member and
Shri S.S.Viswanethra Ravi, Judicial Member
ITA No.351/Kol/2015
Assessment Year :2010-11
Shri Sodha Vaju Bhai V/s. Income Tax Officer,
No.8, Meera Madhav W ard-1, Haldia, W est
Residency, Nr. Aleshwar Bengal
Bunglows, P.O. Bopal,
Ahmedabda-380 058
[P AN No. AEYPB 6268 D]
अपीलाथ /Appellant .. यथ /Respondent
अपीलाथ क ओर से/By Appellant None
यथ क ओर से/By Respondent Shri Saurabh Kumar, CIT-DR
सन
ु वाई क तार
ख/Date of Hearing 19-09-2017
घोषणा क तार
ख/Date of Pronouncement 19-09-2017
आदे श /O R D E R
PER Waseem Ahmed, Accountant Member:-
This appeal filed by the assessee is against the order of Commissioner of Income Tax (Appeals)-7, Kolkata for the Assessment Year 2010-11 dated 19.02.2013.
2. When the matter was called upon for hearing no one appeared on behalf of the assessee, nor any application for adjournment was filed, there was no response from the side of the assessee though the notice of hearing was issued to the assessee by RPAD at the address furnished by the assessee in column 10 of the memo of appeal in form no. 36. From the above, it is inferred that the assessee is not interested in pursuing its case.
3. Considering the facts of the case and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were considered in the case of ITA No.351/Kol/2015 A.Y. 2010-11 Sh. Sodha Vaju Bhai Vs. ITO Wd.1, Haldia Page 2 CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), the assessee's appeal is liable to be dismissed for want of prosecution.
4. The Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) has held as under:
"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."
5. Similarly, Hon'ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference an answered since the assessee remained absent and there was not any assistance from the assessee.
6. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same.
7. Respectfully following the view taken in the cases cited supra, we dismiss the appeal of the assessee for non-prosecution. Before parting, we add that in case the assessee is serious in pursuing the appeal filed, then it would be at liberty to pray for a recall of this order by moving an appropriate petition, as per law.
8. In the result, the appeal filed by the assessee is dismissed in limine.
Order pronounced in the court at the close of the hearing on 19th day of September, 2017 Sd/- Sd/-
( या$यक सद&य) (लेखा सद&य) (S.S.Viswanethra Ravi) (Waseem Ahmed) (Judicial Member) (Accountant Member) Kolkata, *Dkp, Sr.P.S (दनांकः- 19/09/2017 कोलकाता । आदे श क त ल प अ े षत / Copy of Order Forwarded to:-
1. अपीलाथ /Appellant-Sh. Sodha Vaju Bhai No.8, Meer Madhav Residency, Nr. Baleshwar Bunglows P.O. Bopal, Ahmedbad-380 058, Gujarat
2. यथ /Respondent- ITO, Ward-1, Haldia, West Bengal
3. संबं3धत आयकर आयु4त / Concerned CIT Kolkata
4. आयकर आयु4त- 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/ Sr. Private Secretary, Head of Office/DDO आयकर अपील य अ3धकरण, कोलकाता ।