Phonix Overseas Limited, Kolkata V. ACIT Range-7, Kolkata, Kolkata

ITA 580/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0441 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 24-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOUMYAJIT DASGUPTA
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO. 580/KOL/2017 PHOENIX OVERSEAS LTD., AY 2012-13 , A , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA ( ) . . , . ! . '# , $ ) [BEFORE SHRI P.M. JAGTAP, AM & SHRI A. T. VARKEY, JM] I.T.A. NO. 580/KOL/2017 ASSESSMENT YEAR: 2012-13 PHOENIX OVERSEAS LIMITED (PAN: AADCP0393F) VS. ADDL. COMMISSIONER OF INCOME-TAX, RANGE-7, KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 11.09.2018 DATE OF PRONOUNCEMENT 11.09.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SOUMYAJIT DASGUPTA, ADDL. C IT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL PREFERRED BY THE ASSESSEE IS AGAINST TH E ORDER OF LD. CIT(A)-3, KOLKATA DATED 03.01.2017 FOR AY 2012-13. 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 19.06.2018 AND 30.07.2018 AND THE CASE WAS ADJOURNED AT THE REQUES T OF THE ASSESSEE. ON 11.09.2018, WHEN THE MATTER WAS TAKEN UP FOR HEARING NO ONE REPRESEN TED 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. 580/KOL/2017 PHOENIX OVERSEAS LTD., AY 2012-13 CIT VS. MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DE L), DISMISS THE APPEAL 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, APPEAL OF ASSESSEE IS DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (P. M. JAGTAP) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11TH SEPTEMBER, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT PHOENIX OVERSEAS LIMITED, 13B, BIDHA N SARANI, CHANDA PLAZA, 4 TH FLOOR, KOLKATA-700 006. 2 RESPONDENT ADDL. CIT, RANGE-7, KOLKATA 3. 4. CIT(A)-3, KOLKATA. (SENT THROUGH E-MAIL) CIT , KOLKATA 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, SR. PVT. SECRETARY