M/S. Aastha Vincom Pvt. Ltd., Kolkata V. DCIT, CC-XIX, Kolkata, Kolkata

ITA 123/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1471 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-07-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 23-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAIRABH KUMAR
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.123/KOL/2015 M/S. AASTHA VINCOM PVT. LTD., AY 2008-09 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE .., /AND . ' # $% % , ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] / I.T.A NO. 123/KOL/2015 / ASSESSMENT YEAR: 2008-09 M/S. AASTHA VINCOM PVT. LTD. (PAN:AAGCA7495J) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-XIX, KOLKATA. ( )* /APPELLANT ) ( +,)* / RESPONDENT ) DATE OF HEARING 04.09.2017 DATE OF PRONOUNCEMENT 04.09.2017 FOR THE APPELLANT/ )* N O N E FOR THE RESPONDENT/ +,)* SHRI SAIRABH KUMAR, ADDL. CIT, DR / ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-21, KOLKATA DATED 19.11.2014 FOR AY 2008-09. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY I.E. ON 04-09-2017, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR HAS HE FILED ANY APPLICATION SEEKING ADJOURNMENT DESPITE THE FACT THAT THE PARTIES WERE INFORMED THR OUGH NOTICE BOARD. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT ASSESSEE IS NOT SERIOU SLY INTERESTED IN PURSUING THIS APPEAL BEFORE THE TRIBUNAL. THE HONBLE SUPREME COURT IN T HE CASE OF CIT VS. B. N. BHATTACHARJEE & ANR. 118 ITR 461 (SC) OBSERVED THAT PREFERRING A N APPEAL MEANS EFFECTIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENC E, THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, RELYING UP ON THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 3 8 ITD 320 (DEL), DISMISS THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NO.123/KOL/2015 M/S. AASTHA VINCOM PVT. LTD., AY 2008-09 3. WE, FURTHER, MAKE IT CLEAR THAT IF THE ASSESSEE IS ADVISED TO MOVE APPROPRIATE APPLICATION TO RECALL THIS ORDER, THEN HE 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 :4TH SEPTEMBER, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT M/S. AASTHA VINCOM PVT. LTD., 97C, MUKT ARAM BABU STREET, KOLKATA-700 007. 2 RESPONDENT DCIT, C.C-XIX, KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECY.,