Talwar Brothers Pvt. Ltd., Kolkata V. ITO, Ward-9(1), Kolkata, Kolkata

ITA 2260/KOL/2014

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1077 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 23-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO. 2260/KOL/2014 TALWAR BROTHERS PVT. LTD., AY 2010-11 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . . , /AND . , ) [BEFORE SHRI A. T. VARKEY, JM & SHRI M. BALAGANESH , AM] I.T.A. NO. 2260/KOL/2014 ASSESSMENT YEAR: 2010-11 TALWAR BROTHERS PVT. LTD. (PAN: AABCT1261C) VS. INCOME-TAX OFFICER, WD-9(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 28.11.2018 DATE OF PRONOUNCEMENT 30.11.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-VIII, KOLKATA DATED 30.09.2014 FOR AY 2010-11. 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. ON THE LAST OCCASION I. E. ON 01.10.2018 THE CASE WAS ADJOURNED TO 28.11.2018 AND BOTH PARTIES WERE INFORMED. ON 28 .11.2018, WHEN THE MATTER WAS TAKEN UP FOR HEARING NO ONE REPRESENTED ON BEHALF OF ASSE SSEE. SO, IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING TH E APPEAL BEFORE THE TRIBUNAL. THE HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. N. BHATTACH ARJEE & ANR. 118 ITR 461 (SC) OBSERVED THAT PREFERRING AN APPEAL MEANS EFFECTIVEL Y 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, RELYING UPON THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE A PPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NO. 2260/KOL/2014 TALWAR BROTHERS PVT. LTD., AY 2010-11 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 PRONOUNCED IN THE OPEN COURT ON 30TH NOVEMBE R, 2018 SD/- SD/- (M. BALAGANESH) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30TH NOVEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT TALWAR BROTHERS PVT. LTD., EN-42, SALT LAKE, SECTOR-5, KOLKATA-700 091. 2 RESPONDENT ITO, WARD-9(1), KOLKATA 3 4 5 CIT(A) -VIII, KOLKATA (SENT THROUGH E-MAIL) CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR