M/s R. Piyarelall Import & Export Ltd., Kolkata V. ACIT, CIR-3, KOLKATA, Kolkata

ITA 1178/KOL/2014

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4031 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 26-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO. 1177 & 1178/KOL/2014 R. PIYARELALL IMPORT & EXPORT LTD. AYS 2009-10 & 20 10-11 & ITA NO.1179/KOL/2014 R. PIYARELALL IRON & STEEL P. LTD. AY 2009-10 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NOS. 1177 & 1178/KOL/2014 ASSESSMENT YEARS: 2009-10 & 2010-11 R. PIYARELALL IMPORT & EXPORT LTD. (PAN: AABCR2695G) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, RANGE-3, KOLKATA APPELLANT RESPONDENT & I.T.A. NO. 1179/KOL/2014 ASSESSMENT YEAR: 2009-10 R. PIYARELALL IRON & STEEL PVT. LTD. (PAN: AADCR0294D) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3, KOLKATA APPELLANT RESPONDENT DATE OF HEARING 09.10.2018 DATE OF PRONOUNCEMENT 09.10.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI ROBIN CHOUDHURY, ADDL. CIT , SR. DR ORDER PER SHRI A.T.VARKEY, JM ALL THESE APPEALS PREFERRED BY THE ASSESSEE ARE AGA INST THE SEPARATE ORDERS OF THE LD. CIT(A)-XX, KOLKATA DATED 17.02.2014 FOR AYS 2009-10 AND 2010-11. 2. AT THE TIME OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. CASE WAS EARLI ER FIXED FOR HEARING ON NUMEROUS DATES AND THE SAME WAS ADJOURNED AT THE REQUEST OF THE AS SESSEE. ON THE LAST OCCASION I.E. ON 06.08.2018 THE CASE WAS ADJOURNED AT THE BEHEST OF THE ASSESSEE AND THE LAST OPPORTUNITY WAS GIVEN FIXING THE CASE FOR HEARING ON 09.10.2018. O N 09.10.2018, WHEN THE MATTER WAS TAKEN UP FOR HEARING NO ONE REPRESENTED ON BEHALF OF ASSE SSEE. SO, IT GIVES AN IMPRESSION THAT 2 ITA NO. 1177 & 1178/KOL/2014 R. PIYARELALL IMPORT & EXPORT LTD. AYS 2009-10 & 20 10-11 & ITA NO.1179/KOL/2014 R. PIYARELALL IRON & STEEL P. LTD. AY 2009-10 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 APPEALS AR E LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, RELYING UPON THE DECISION OF ITAT DE LHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISM ISS ALL THE APPEALS OF THE ASSESSEE FOR NON-APPEARANCE. 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, ALL THE APPEALS OF ASSESSEE ARE D ISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9 TH OCTOBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. R. PIYARELALL IMPORT & EXPORT LTD. & M/S. R. PIYARELALL IRON & ISPAT PVT. LTD., 1 ST FLOOR, GOVT. PLACE (EAST), KOLKATA-69. 2 RESPONDENT ACIT, RANGE-3 & DCIT, CIRCLE-3, KOLKAT A 3 4 5 CIT(A)- XX, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY