Hulbert Distributors Private Limited, Kolkata V. ITO, Ward-5(4), Kolkata, Kolkata

ITA 1930/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6499 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 29-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.1930/KOL/2017 HULBERT DISTRIB UTORS PVT. LTD., AY- 2012-13 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . . ! , ' #$ ) [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI A. T. VARKEY, JM] I.T.A. NO. 1930/KOL/2017 ASSESSMENT YEAR: 2012-13 HULBERT DISTRIBUTORS PVT. LTD. (PAN: AACCH8741A) VS. INCOME-TAX OFFICER, WD-5(4), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 10.01.2019 DATE OF PRONOUNCEMENT 10.01.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. DR . ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ORDER OF LD. CIT(A)-2, KOLKATA DATED 26.09.2016 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 NUMEROUS DATES AND THE SAME WAS ADJOURNED FOR NON-APPEARANCE OF TH E ASSESSEE. ON THE LAST OCCASION I.E. ON 27.11.2018 THE CASE WAS ADJOURNED TO 10.01.2019 AND THE NOTICE WAS ISSUED BY RPAD AND THROUGH LD. DR OFFICE. ON 10.01.2019, WHEN THE MATT ER WAS TAKEN UP FOR HEARING NO ONE REPRESENTED ON BEHALF OF ASSESSEE. SO, IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL BEFORE THE TRIBUN AL. 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 DO ES NOT HELP A SLEEPING LITIGANT. HENCE, THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-A DMITTED. 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. 2 ITA NO.1930/KOL/2017 HULBERT DISTRIB UTORS PVT. LTD., AY- 2012-13 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 BY THE ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) VICE PRESIDENT JUDICIAL MEMBER DATED : 10 TH JANUARY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. HULBERT DISTRIBUTORS PVT. LTD., 3, SAKLAT PLACE, KOLKATA- 700 072. . 2 RESPONDENT ITO, WARD-5(4), KOLKATA. 3. 4. CIT(A)-2, KOLKATA. (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR