M/s Chien Hsing Tannery, Kolkata V. ACIT, Circle - 26, Kolkata , Kolkata

ITA 1388/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6980 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 09-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA NO.1388/KOL/2017 CHIEN HSING TAN NERY, AY- 2012-13 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] I.T.A. NO. 1388/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. CHIEN HSING TANNERY (PAN: AAEFG7201R) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-26, KOLKATA APPLICANT RESPONDENT DATE OF HEARING 08.01.2019 DATE OF PRONOUNCEMENT 08.01.2019 FOR THE APPLICANT NONE FOR THE RESPONDENT SHRI C. J. SINGH, ADDL. CIT, SR . DR. ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-07, KOLKATA DATED 17.04.2017 FOR AY 2012-13. 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 TWO DATES I.E. ON 13.09.2018 AND 06.11.2018, AND THE SAME WAS ADJOURN ED AT THE REQUEST OF THE ASSESSEE. ON THE LAST OCCASION I.E. ON 06.11.2018 THE CASE WAS A DJOURNED AT THE BEHEST OF THE ASSESSEE AND THE LAST OPPORTUNITY WAS GIVEN FIXING THE CASE FOR HEARING ON 08.01.2019. ON 08.01.2019, WHEN THE MATTER WAS TAKEN UP FOR HEARING NO ONE REP RESENTED 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, T HE 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.1388/KOL/2017 CHIEN HSING TAN NERY, AY- 2012-13 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, THE APPEAL OF ASSESSEE IS DISMISS ED. ORDER IS PRONOUNCED IN THE OPEN COURT. (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 8 TH JANUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. CHIEN HSING TANNERY, P-28&29, K ASBA INDUSTRIAL ESTATE, PHASE-1, KOLKATA-700 107. 2 RESPONDENT ACIT, CIRCLE-26, KOLKATA 3. 4. CIT(A)-07, KOLKATA. (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR