M/s Kaushalya Infrastructure Development Corporation Ltd., Kolkata V. DCIT, CC-XVIII, KOLKATA, Kolkata

ITA 1575/KOL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1337 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-07-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 25-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.1575/KOL/2014 KAUSHALYA INFRASTRUCUTRE DEV. CORPN. LTD.., AY 2011 -12 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE .., /AND , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI WASEEM AHMED, AM] I.T.A. NO. 1575/KOL/2014 ASSESSMENT YEAR: 2011-12 KAUSHALYA INFRASTRUCUTRE DEVELOPMENT CORPORATION LTD. (PAN:AACCK 1581 F) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-XVIII, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 04.10.2017 DATE OF PRONOUNCEMENT 04.10.2017 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SAURABH 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), CENTRAL-II, KOLKATA DATED 12.12.2013 FOR AY 2011-12. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY I.E. ON 04-10-2017, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR HAS HE FILED ANY APPLICATION SEEKING ADJOURNMENT DESPITE THE FACT THAT ON THREE OCCASIONS I.E. ON 0 9.05.2017, 06.07.2017 AND 17.08.2017 THE CASE WAS ADJOURNED AS NONE APPEARED ON BEHALF OF TH E ASSESSEE. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT ASSESSEE IS NOT SERIOUSLY INTE RESTED 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 EFFECTIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENCE, THE A SSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, RELYING UPON THE DEC ISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DE L), DISMISS THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NO.1575/KOL/2014 KAUSHALYA INFRASTRUCUTRE DEV. CORPN. LTD.., AY 2011 -12 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/- (WASEEM AHMED) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 4 TH OCTOBER, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. KAUSHALYA INFRASTRUCUTURE DEVEL OPMENT CORPORATION LTD., HB-170, SECTOR-III, SALT LAKE CITY, KOLKATA-7 00 106 2 RESPONDENT DCIT, CENTRAL CIRCLE-XVIII, KOLKATA. 3. THE CIT(A) , KOLKATA. 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY