Radha Rani Mukherjee, Purulia V. DCIT, CIR-57 (TDS), KOLKATA, Kolkata

ITA 42/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1332 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 08-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.42/KOL/2016 RADHA RANI MUKHERJEE., AY 2009-10 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VAR KEY, JM] I.T.A. NO. 42/KOL/2016 ASSESSMENT YEAR: 2009-10 RADHA RANI MUKHERJEE (PAN: CALDO5309D) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-57 (TDS), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 25.01.2018 DATE OF PRONOUNCEMENT 26.03.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI ARUP CHATTERJEE, ADDL. CIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF CIT(A)-24, KOLKATA, DATED 31.10.2015 FOR AY 2009-10. 2. AT THE TIME OF HEARING FIXED IN THIS CASE I.E. O N 25-01-2018, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR HAS HE FILED ANY APPL ICATION SEEKING ADJOURNMENT DESPITE THE FACT THAT ON LAST OCCASION I.E. ON 11.12.2017 NOTIC E FOR HEARING WAS SENT BY RPAD FIXING THE CASE FOR HEARING ON 25.01.2018. IT APPEARS FROM THI S CONDUCT OF THE ASSESSEE THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THIS APPEAL BE FORE 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 THIS APPEAL OF THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NO.42/KOL/2016 RADHA RANI MUKHERJEE., 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/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26TH MARCH, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SMT. RADHA RANI MUKHERJEE, THE DISTR ICT INSPECTOR OF SCHOOL (SE), P.O. DULMI NADIHA, DIST. PURULIA, PIN7 23 102. 2 RESPONDENT- DCIT CIRCLE 57 (TDS), KOLKATA. 3. TH E CIT(A) , KOLKATA. 4. 5. CIT , KOLKATA. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, SR. PVT. SECRETARY