M/s S.F.Overseas (P) Ltd, Hooghly V. I.T.O Wd - 10(2),kolkata, Kolkata

ITA 1145/KOL/2013

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1489 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-05-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 09-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.1144/KOL/2013 M/S. S. F. OVERSEAS (P) LTD., AY 2003-04 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE .., /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] I.T.A. NOS. 1144 & 1145/KOL/2013 ASSESSMENT YEARS: 2003-04 & 2004-05 M/S. S. F. OVERSEAS (P) LTD., (PAN:AAFCS5488L) VS. INCOME-TAX OFFICER, WD-10(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 12.02.2018 DATE OF PRONOUNCEMENT 12.02.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SALLONG YADEN, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM BOTH THESE APPEALS FILED BY THE ASSESSEE ARE AGAINS T THE SEPARATE ORDERS OF LD. CIT(A)-XII, KOLKATA, DATED 12.03.2013 FOR AY 2003-0 4 AND 2004-05. 2. AT THE TIME OF HEARING FIXED IN THESE CASES TODA Y I.E. ON 12-02-2018, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR HAS HE FILED ANY APPLICATION SEEKING ADJOURNMENT DESPITE THE FACT THAT ON LAST OCCASION I.E. ON 18.0 1.2018 THE HEARING OF THE CASE WAS ADJOURNED AS NONE APPEARED ON BEHALF OF THE ASSESSE E FIXING THE CASE FOR HEARING ON 12.02.2018 WITH THE REMARKS ON THE NOTE SHEET LAST OPPORTUNITY IS GIVEN SUBJECT TO PAYMENT OF RS.1000/- TO P.M. RELIEF FUND. THESE APPEALS W ERE ADJOURNED INNUMERABLE TIMES AT THE BEHEST OF THE ASSESSEE. IT APPEARS FROM THIS CONDU CT OF THE ASSESSEE THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THIS 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 2 ITA NO.1144/KOL/2013 M/S. S. F. OVERSEAS (P) LTD., AY 2003-04 INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THESE APPEALS OF THE ASSESSEE FOR NON- APPEARANCE. 3. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12 TH FEBRUARY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. S. F. OVERSEAS (P) LTD., C/O, F ALGUNI MUKHERJEE, MOGRA, JANGAL PARA, DIST. HOOGHLY, PIN-712 148. 2 RESPONDENT ITO, WARD-10(2), KOLKATA. 3. THE CIT(A) , KOLKATA. 4. 5. CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY