Sanskriti Sales Pvt. Ltd., Kolkata V. Pr. CIT-3, Kolkata, Kolkata

ITA 1473/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1969 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 12-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.1473/KOL/2016 SANSKRITI SALES (P) LTD., AY 2010-11 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE . . , /AND . . , ) [BEFORE SHRI P. M. JAGTAP, AM & SHRI A. T. VARKEY, JM] I.T.A. NO. 1473/KOL/2016 ASSESSMENT YEAR: 2010-11 SANSKRITI SALES (P) LTD. (PAN: AAMCS6590C) VS. PRINCIPAL COMMISSIONER OF INCOME-TAX, KOLKATA-3, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 02.01.2018 DATE OF PRONOUNCEMENT 02.01.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SALLONG YADEN, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. PR.CIT-3, KOLKATA DATED 17.05.2016 FOR AY 2010-11 IMPOSING PENALTY U/ S. 271(1)(C) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT. 2. AT THE TIME OF HEARING, WE NOTE THAT NONE APPEAR ED ON BEHALF OF THE ASSESSEE TO PURSUE THE CASE. WE NOTE THAT THE NOTICE FIXING TH E HEARING ON 02.01.2018 WAS SENT BY THE REGISTRY OF THIS TRIBUNAL IN THE ADDRESS GIVEN IN F ORM 36 I.E. 1, RUSSA ROAD EAST, 2 ND LANE, KOLKATA-700 033 WHICH HAS BEEN RETURNED UNSERVED WI TH THE REMARKS LEFT. THEREFORE, NO PURPOSE WILL BE SERVED BY SERVING AGAIN AND AGAIN N OTICE UNLESS THE ASSESSEE/LD. AR OF THE ASSESSEE TAKES INITIATIVE TO CORRECT THE ADDRESS. THE ASSESSEE/LD. AR OF THE ASSESSEE HAS NOT CARED TO INFORM ANY CHANGE OF ADDRESS TO THE REGIST RY. IT APPEARS FROM THIS CONDUCT 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 E FFECTIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENCE, THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN- 2 ITA NO.1473/KOL/2016 SANSKRITI SALES (P) LTD., AY 2010-11 ADMITTED. WE, THEREFORE, RELYING UPON THE DECISION OF 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-APPEARANCE. 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, THE APPEAL OF ASSESSEE IS DISMISS ED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2ND JANUARY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SANSKRITI SALES (P) LTD., 1, RUSSA R OAD EAST, 2 ND LANE, KOLKATA-700 033 2 RESPONDENT PR. COMMISSIONER OF INCOME TAX, KOLK ATA-3, KOLKATA. 3. THE CIT(A) , KOLKATA. 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY