Rajesh Jajodia, Kolkata V. ACIT(IT), Cir-45, Kolkata, Kolkata

ITA 481/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6739 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 10-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO 481/KOL/2017 RAJESH JAJODIA., AY-2013-1 4 , 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. 481/KOL/2017 ASSESSMENT YEAR: 2013-14 RAJESH JAJODIA (PAN: ACGPS1686D) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIR-45, KOL. APPELLANT RESPONDENT DATE OF HEARING 02.04.2019 DATE OF PRONOUNCEMENT 02.04.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-13, KOLKATA DATED 16.12.2016 FOR AY. 2013-14. 2. AT THE TIME OF HEARING, NEITHER ANYBODY APPEAR ED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. CASE WAS FIXED FOR HEARING ON THIS DAY AND NOTICE HAS BEEN SENT TO THE ASSESSEE BY RPAD AT THE ADDRESS GI VEN BY THE ASSESSEE IN FORM 36. ON 02.04.2019, WHEN THE MATTER WAS TAKEN UP FOR HEARIN G NO ONE REPRESENTED ON BEHALF OF ASSESSEE. SO, IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL BEFORE THE TRIBUNAL. THE HONBLE SUPREME COU RT IN THE CASE OF CIT VS. B. N. BHATTACHARJEE & ANR. 118 ITR 461 (SC) OBSERVED THA T PREFERRING AN APPEAL MEANS EFFECTIVELY PURSUING IT AND THE LAW DOES NOT HELP A SLEEPING LITIGANT. HENCE, THE ASSESSEES APPEALS ARE LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, RELYING UPON THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPL AN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS ALL THESE APPEALS OF THE ASSESSEE FOR NON-A PPEARANCE. 2 ITA NO 481/KOL/2017 RAJESH JAJODIA., AY-2013-1 4 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 IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 02ND APRIL, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI RAJESH JAJODIA, 135A, C. R. AVE NUE, 3 RD FLOOR, ROOM NO. 22, KOLKATA-700 007. 2 RESPONDENT ACIT, CIRCLE-45, KOLKATA . 3. 4. CIT(A)-13, KOLKATA (SENT THROUGH E-MAIL) CIT- , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR