Diya Commosales Pvt. Ltd., Kolkata V. THE PCIT, KOLKATA-3, Kolkata

ITA 399/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1779 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 16-05-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 09-03-2016
• Court: TRIBUNAL
• Department Lawyers: GOULEN HANGSHING
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.399/KOL/2016 DIYA COMMOSALES (P) LTD. AY 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A. NO. 399/KOL/2016 ASSESSMENT YEAR: 2011-12 DIYA COMMOSALES (P) LTD. (PAN: AADCD7023L) VS. INCOME-TAX OFFICER, WARD-7(3), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 16.05.2017 DATE OF PRONOUNCEMENT 16.05.2017 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI GOULEN HANGSHING, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE REVISION ORDER OF LD. PR. CIT, KOLKATA-3 DATED 11.01.2016 FOR AY 2011-12. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY I.E. ON 16-05-2017, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR HAS HE FILED ANY APPLICATION SEEKING ADJOURNMENT DESPITE THE FACT THAT NOTICE WAS ISSUED BY RPAD FIXING THE CASE ON 16.05.2017. ON EARLIER ALSO THE APPEAL WAS ADJOURN ED SEVERAL TIMES SINCE NOBODY APPEARED ON BEHALF OF THE ASSESSEE. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING TH IS 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 E FFECTIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENCE, THE ASSES SEES APPEAL IS LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, RELYING UPON THE DEC ISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 IT D 320 (DEL), DISMISS THE APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NO.399/KOL/2016 DIYA COMMOSALES (P) LTD. AY 2011-12 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, APPEAL OF ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. `SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 16TH MAY, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT DIYA COMMOSALES (P) LTD., 23/1`, PRINCI PAL KHUDIRAM BOSE ROAD, KOLKATA-700 006. 2 RESPONDENT ITO, WARD-7(3), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .