Ma Parameshwari Agro Pvt. Ltd., Burdwan V. ACIT, CIR-2, BURDWAN, Burdwan

ITA 1027/KOL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6285 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 13-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PINAKI MUKHERJEE
• Assessee Lawyers: N O N E

Judgement Text

, A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NOS. 1027/KOL/2016 ASSESSMENT YEARS: 2010-11 MA PARAMESWARI AGRO PVT. LTD. (PAN: AADCM5950F) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2, BURDWAN. APPELLANT RESPONDENT DATE OF HEARING 11.06.2018 DATE OF PRONOUNCEMENT 11.06.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI PINAKI MUKHERJEE, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A), BURDWAN DATED 29.03.2016 FOR ASSESSMENT YEAR 2010-11. 2. AT THE TIME OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. ON 13.02.2018 NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE HEARING WAS ADJOURNED TO 19.04.201 8 AND NOTICE WAS ISSUED BY RPAD. ON 01.05.2018 DUE TO TRANSFER OF MEMBER FILE WAS RELEA SED AND THE CASE WAS FIXED FOR HEARING ON 11.06.2018 AND NOTICE WAS ISSUED BY RPAD. ON 11. 06.2018, WHEN THE MATTER WAS TAKEN UP FOR HEARING NO ONE REPRESENTED ON BEHALF OF ASSE SSEE. SO, IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING TH E APPEAL BEFORE THE TRIBUNAL. THE HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. N. BHATTACH ARJEE & ANR. 118 ITR 461 (SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVEL Y PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENCE, THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, RELYING UPON THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE AP PEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NO.1027/KOL/2016 MA PARAMESWARI AGRO PVT. LTD., AY 2010-11 2 3. WE, FURTHER, MAKE IT CLEAR THAT IF THE ASSESSEE IS ADVISED TO MOVE APPROPRIATE APPLICATION TO RECALL THIS ORDER, THEN IT IS AT LIB ERTY TO DO SO FOR JUST CAUSE AND THE TRIBUNAL MAY DECIDE IN ACCORDANCE TO LAW. 4. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (DR. A.L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED :11TH JUNE, 2018 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. MA PARAMESWARI AGRO PVT. LTD., VILL. CHOTOPOSHIA, P.O. BAROPOSHIA, P.S. MANGALKOTE, DIST. BURDWAN, PI N-713125. 2 RESPONDENT ACIT, CIRCLE 2, BURDWAN. 3. THE CIT(A) BURDWAN. (E-MAILED) 4. 5. CIT DR, ITAT, KOLKATA. (E-MAILED) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY