M/s. Aromatic Tie Up Pvt. Ltd., , Kolkata V. ITO, Ward - 4(3), Kolkata , Kolkata

ITA 1394/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1450 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 09-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MD USMAN
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO. 1394/KOL/2017 AROMATIC TIE UP PVT. LTD., AY 2012-13 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 1394/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. AROMATIC TIE UP PVT. LTD. (PAN: AAKCA2392Q) VS. INCOME-TAX OFFICER, WD- 4(3), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 03.09.2018 DATE OF PRONOUNCEMENT 03.09.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT MD. USMAN, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF LD. CIT(A)-23, KOLKATA DATED 15.03.2017 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 17.07.2018 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE HEA RING WAS ADJOURNED TO 03.09.2018 UPON ISSUING NOTICE THROUGH RPAD. ON 03.09.2018, WHEN TH E MATTER WAS TAKEN UP FOR HEARING NO ONE REPRESENTED ON BEHALF OF ASSESSEE. WE ALSO NOTE THAT BEFORE THE LOWER AUTHORITIES ALSO THE ASSESSEE WAS UNATTENDED. SO, IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL BEFORE THE TRIBUNAL. THE HON BLE SUPREME COURT IN THE CASE OF CIT VS. B. N. BHATTACHARJEE & ANR. 118 ITR 461 (SC) OB SERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENCE, THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-ADMITTED. WE , THEREFORE, RELYING UPON THE DECISION OF 2 ITA NO. 1394/KOL/2017 AROMATIC TIE UP PVT. LTD., AY 2012-13 ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE APPEAL OF THE ASSESSEE FOR NON-APPEARAN CE. 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, APPEAL OF ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/ (DR. A. L. SAINI) SD/- (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD SEPTEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. AROMATIC TIE UP PVT. LTD., 28, ARMENIAN STREET, 1 ST FLOOR, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-4(3), KOLKATA 3. 4. CIT(A)-23, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY