M/s The Braithwaite Burn & Jessop Constraction Company Ltd., Kolkata V. D.C.I.T Cir - I,kolkata., Kolkata

ITA 282/KOL/2013

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1580 (ITAT-KOLKATA)
• Duration Of Justice: 5 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2000-2001
• Appeal Filed On: 08-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P K SRIHARI
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO. 282/KOL/2013 THE BRAITHWAITE BURN & JESSOP CONSTRUCTION CO. LTD. , AY 2000-01 , 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. 282/KOL/2013 ASSESSMENT YEAR: 2000-01 THE BRAITHWAITE BURN & JESSOP CONSTRUCTION CO. LTD. (PAN: AAACT9760B) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, KOLKATA APPELLANT RESPONDENT DATE OF HEARING 22.11.2018 DATE OF PRONOUNCEMENT 22.11.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI P. K. SRIHARI, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF THE LD. CIT(A)-XXIV, KOLKATA DATED 28.12.2012 FOR AY 2000-01. 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 AT THE REQUEST OF THE AS SESSEE. ON THE LAST OCCASION I.E. ON 28.02.2018 THE CASE WAS ADJOURNED AT THE BEHEST OF THE ASSESSEE. ON 22.11.2018, WHEN THE MATTER WAS TAKEN UP FOR HEARING NO ONE REPRESENTED ON BEHALF OF ASSESSEE. SO, IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTE D 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 A SSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, RELYING UPON THE DEC ISION OF ITAT DELHI BENCH IN THE CASE OF 2 ITA NO. 282/KOL/2013 THE BRAITHWAITE BURN & JESSOP CONSTRUCTION CO. LTD. , AY 2000-01 CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DE L), DISMISS ALL THE APPEALS 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, THE APPEAL OF ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22ND NOVEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 APPELLANT M/S. BRAITHWAITE BURN & JESSOP CONSTRUC TION CO. LTD. 27, R. N. MUKHERJEE ROAD, KOLKATA-700 001. 2 RESPONDENT DCIT, CIRCLE-1, KOLKATA 3 4 5 CIT(A) -XXIV, KOLKATA CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY