M/s. Hiteshwari Marketing Pvt. Ltd., , Kolkata V. ITO, Ward - 14(2), Kolkata , Kolkata

ITA 2458/KOL/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9014 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 13-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROBIN CHOUDHUR Y
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO. 2458/KOL/2017 HITESHWARI MARKETING PVT. LTD., AY 2008-09 , 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. 2458/KOL/2017 ASSESSMENT YEAR: 2008-09 M/S. HITESHWARI MARKETING PVT. LTD. (PAN: AAACH8254N) VS. INCOME-TAX OFFICER, WD-14(2), KOLKATA APPELLANT RESPONDENT DATE OF HEARING 11.12.2018 DATE OF PRONOUNCEMENT 11.12.2018 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 ORDER OF THE LD. CIT(A)-21, KOLKATA DATED 07.09.2017 FOR AY 2008-09. 2. AT THE TIME OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. SO, IT GIVES A N IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING 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 EFFECTIVELY 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 TH E CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NO. 2458/KOL/2017 HITESHWARI MARKETING PVT. LTD., AY 2008-09 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. SD/- SD/- (DR. A. L. SAINI) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH DECEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. HITESHWARI MARKETING PVT. LTD., MA NGALAM, R. NO. 301, DALHOUSIE, HEMANT BASU SARANI, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-14(2), KOLKATA 3 4 5 CIT(A) -21, KOLKATA (SENT THROUGH E-MAIL) CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR