Mahesh Chandra Jethliya, Howrah vs Assessee

IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : KOLKATA

[Before Hon'ble Sri Mahavir Singh, JM & Hon'ble Sri B.P.Jain, AM] I.T.A No. 2059/Kol/2009 Assessment Year : 2004-05 Mahesh Chandra Jethliya -vs.- I.T.O., Ward-46(2) Kolkata Kolkata [PAN : AESPJ 4596 E) (Appellant) (Respondent) For the Appellant : None For the Respondent : Smt.Ranu Biswas, JCIT

Date of Hearing : 20.04.2015 Date of Pronouncement : 20.04.2015 ORDER

Per Shri B.P.Jain, AM

This appeal of the assesee arises from the order of ld.CIT(A)-XXX, Kolkata for Assessment Year 2004-05.

2. The present appeal came for hearing for the first time on 19.01.2010 and thereafter notices were sent by RPAD for hearing on several dates. Subsequently the case was fixed for hearing today i.e. 20.04.2015. But neither an adjournment petition was filed by the assessee nor anybody appeared on behalf of the assessee. Therefore the assessee appears to be not interested to prosecute the appeal and accordingly the appeal filed by the assessee is liable to be dismissed for non prosecution. In view of the decision 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 :

2 ITA No.2059/Kol/2009 Mahesh Chandra Jethliya A.Yr.2004-05 "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 shall be free to move the petition before this Tribunal praying for recalling of this order by explaining the sufficient cause for his non appearance.

4. In the result, the appeal of the assessee is dismissed.

Order pronounced in the open Court on 20.04.2015.

Sd/- Sd/- [ Mahavir Singh ] [ B.P.Jain ] Judicial Member Accountant Member

Dated : 20.04.2015.

[RG PS]

Copy of the order forwarded to:

1.Mahesh Chandra Jethliya, P-70, Vivekananda Nagar, Liluah, Howrah-711 204.

2. I.T.O., Ward-46(2), Kolkata

3. CIT(A)-XXX, Kolkata 4. CIT Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

True copy

By Order

Asstt.Registrar, ITAT, Kolkata Benches

2 3 ITA No.2059/Kol/2009 Mahesh Chandra Jethliya A.Yr.2004-05

3