M/s Fashion Palace, Purba Medinipur V. ITO, WD-27(3), HALDIA, Haldia

ITA 195/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1491 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 09-02-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.195/KOL/2016 FASHION PALACE., AY 2009-10 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE .., /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M.BALAGANESH, AM] I.T.A. NO. 195/KOL/2016 ASSESSMENT YEAR: 2009-10 M/S. FASHION PALACE (PAN: AABFF1873B) VS. INCOME-TAX OFFICER, WD-27(3), HALDIA APPELLANT RESPONDENT DATE OF HEARING 13.02.2018 DATE OF PRONOUNCEMENT 13.02.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SALLONG YADEN, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF LD. CIT(A)-68I, KOLKATA, DATED 24.01.2012 FOR AY 2009-10. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY I.E. ON 13-02-2018, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR HAS HE FILED ANY APPLICATION SEEKING ADJOURNMENT DESPITE THE FACT THAT ON LAST OCCASION I.E. ON 26.1 2.2017 THE HEARING OF THE CASE WAS FIXED ON 13.02.2018 BY AFFIXING THE NOTICE ON THE NOTICE BOA RD OF THE TRIBUNAL. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT ASSESSEE IS NOT SERIOU SLY INTERESTED IN PURSUING THIS APPEAL BEFORE THE TRIBUNAL. THE HONBLE SUPREME COURT IN T HE CASE OF CIT VS. B. N. BHATTACHARJEE & ANR. 118 ITR 461 (SC) OBSERVED THAT PREFERRING A N APPEAL MEANS EFFECTIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENC E, THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, RELYING UP ON THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 3 8 ITD 320 (DEL), DISMISS THIS APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NO.195/KOL/2016 FASHION PALACE., AY 2009-10 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/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 TH FEBRUARY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. FASHION PALACE, VILL. KOLA PURA TAN BAZAR, P.O. KOLAGHAT, DIST. PURBAMEDINIPUR-721604 2 RESPONDENT ITO, WARD-27(3), HALDIA 3. THE CIT(A) , KOLKATA. 4. 5. CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY