M/s. Tractor Spares Company , Kolkata V. ITO, Ward - 36(4), Kolkata , Kolkata

ITA 1036/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5259 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 16-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHANKAR HALDER
• Section: 271(1)(c)

Judgement Text

1 ITA NO. 1036/KOL/2018 M/S. TRACTOR SPARES COMPANY AY 2008-09 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA ( ) . . , . [ , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A.L. SAINI, AM] I.T.A. NO. 1036/KOL/2018 ASSESSMENT YEAR: 2008-09 M/S. TRACTOR SPARES COMPANY (PAN: AACFT 2118 A VS. ITO, WARD 36(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 22.01.2019 DATE OF PRONOUNCEMENT 22.01.2019 FOR THE APPELLANT NONE FOR THE RESPONDENT SHRI SHANKAR HALDER, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL PREFERRED BY THE ASSESSEE IS AGAINST THE ORDER OF THE LD. CIT(A)-10, KOLKATA DATED 25.01.2018 FOR CONFIRMING THE PENALTY U/S 271(1)(C) OF THE ACT LEVIED BY THE AO FOR ASSESSMENT YEAR 2008-09. 2. AT THE TIME OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. CASE WAS FIXED FOR HEARING ON 22.01.2019 AND WE NOTE THAT NOTICE HAS BEEN SERVED UPON THE ASSESSEE, HOWEVER, NO ONE REPRESENTED ON BEHALF OF ASSESSEE. SO, IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL BEFORE THE TRIBUNAL. THE HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. N. BHATTACHARJEE & ANR. 118 ITR 461 (SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENCE, THE ASSESSEES APPEALS ARE 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 ALL THE APPEALS OF THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NO. 1036/KOL/2018 M/S. TRACTOR SPARES COMPANY AY 2008-09 3. WE, FURTHER, MAKE IT CLEAR THAT IF THE ASSESSEE IS ADVISED TO MOVE APPROPRIATE APPLICATION TO RECALL THIS ORDER, THEN IT IS AT LIBERTY TO DO SO FOR JUST CAUSE AND THE TRIBUNAL MAY DECIDE IN ACCORDANCE TO LAW. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22 ND JANUARY, 2019 BISWAJIT(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. TRACTOR SPARES COMPANY, 9, MONGO LANE, 1 ST FLOOR, ROOM NO. 23/24, KOLKATA 700 001. 2 RESPONDENT ITO, WARD-36(4), 110, SHANTIPALLY, KOLKATA 107. 3 4 5 CIT(A)- X, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR/H.O.O ITAT, KOLKATA