Kalawati Devi Shaw, Howrah V. ITO, Ward - 48(3), Kolkata , Kolkata

ITA 1502/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6511 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 12-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SITAL DAS
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.1502/KOL/2018 KALAWATI DEVI SHAW, AY:2014-15 , B (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 1502/KOL/2018 ASSESSMENT YEAR: 2014-15 KALAWATI DEVI SHAW, HOWRAH (PAN: AUXPS0890H) VS. INCOME-TAX OFFICER, WARD-48(3), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 17.01.2019 DATE OF PRONOUNCEMENT 17.01.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SITAL DAS, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-14, KOLKATA DATED 20.04.2018 FOR AY 2014-15. 2. AT THE TIME OF HEARING, NEITHER ANYBODY APPEAR ED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. CASE WAS EARLI ER FIXED FOR HEARING ON 26.11.2018, AND THE SAME WAS ADJOURNED TO 17.01.2019 FOR NON-APPEAR ANCE OF THE ASSESSEE AND NOTICE FIXING THE DATE OF HEARING WAS SENT THROUGH RPAD. ON 17.01 .2019, WHEN THE MATTER WAS TAKEN UP FOR HEARING NO ONE REPRESENTED ON BEHALF OF ASSESSE E. 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, THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, 2 ITA NO.1502/KOL/2018 KALAWATI DEVI SHAW, AY:2014-15 RELYING UPON THE DECISION OF ITAT DELHI BENCH IN TH E CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE APPEAL O F 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, THE APPEAL OF ASSESSEE IS DISMISS ED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 17 JANUARY, 2019 JD. (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SM. KALAWATI DEVI SHAW, 12/5, MUSALM ANPARA LANE, HOWRAH-711101. 2 RESPONDENT ITO, WARD-48(3), KOLKATA. 3. 4. CIT(A)-14, KOLKATA (SENT THROUGH E-MAIL) CIT, KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR