M/s. Sesun Marketing Pvt. Ltd., Kolkata V. Pr.CIT, Kolkata - 3, Kolkata

ITA 1627/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1340 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 11-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO. 1627/KOL/2017 SESUN MARKETING PVT. LTD., AY 2009-10 , 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. 1627/KOL/2017 ASSESSMENT YEAR: 2009-10 SESUN MARKETING PVT. LTD. (PAN: AADCS4734P) VS. PRINCIPAL COMMISSIONER OF INCOME-TAX, KOLKATA-3, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 06.09.2018 DATE OF PRONOUNCEMENT 06.09.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI ROBIN CHOUDHURY, ADDL. CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E PENALTY ORDER OF LD. PR. CIT-3, KOLKATA DATED 17.05.2016 FOR AY 2009-10 PASSED U/S. 271(1)(C) OF THE INCOME-TAX ACT, 1961. 2. AT THE TIME OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. NOTICE FOR FIX ING THE CASE FOR HEARING ON 06.09.2018 WAS SENT THROUGH RPAD AND THE A/D CARD IS AVAILABLE ON RECORD. WHEN THE MATTER WAS TAKEN UP FOR HEARING TODAY NO ONE REPRESENTED ON BEHALF O F ASSESSEE. SO, IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUI NG 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 EFFEC TIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENCE, THE ASSESSEES APP EAL IS LIABLE TO BE DISMISSED AS UN- ADMITTED. WE, THEREFORE, RELYING UPON THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT 2 ITA NO. 1627/KOL/2017 SESUN MARKETING PVT. LTD., AY 2009-10 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 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/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 6TH SEPTEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. SESUN MARKETING PVT. LTD., SHRE E KRISHNA CHAMBERS, 5 TH FLOOR, UNIT NO. 5D, 78, BENTINCK STREET, KOLKATA-70 0 001. 2 RESPONDENT PR. CIT-3, KOLKATA 3. 4. ITO, WD-7(3), KOLKATA. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY