Paramsukh Properties Private Limited , North 24 Parganas V. ACIT, Circle - 15(1), Kolkata , Kolkata

ITA 605/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5717 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 04-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJA SENGUPTA
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.605/KOL/2018 PARAMSUKH PROPERTIES PVT. LTD, AY:2013-14 , B (SMC) , IN THE INCOME TAX APPELLATE TRIBUNAL B(SMC) BENCH : KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 605/KOL/2018 ASSESSMENT YEAR: 2013-14 PARAMSUKH PROPERTIES PVT. LTD. (PAN: AABCP9050D) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-15(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 30.01.2019 DATE OF PRONOUNCEMENT 30.01.2019 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI RAJA SENGUPTA, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-5, KOLKATA DATED 24.11.2017 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 EARLI ER FIXED FOR HEARING ON 19.12.2018, AND THE SAME WAS ADJOURNED TO 30.01.2019 FOR NON-APPEAR ANCE OF THE ASSESSEE AND NOTICE FIXING THE DATE OF HEARING FOR 30.01.2019 WAS SENT THROUGH RPAD AND THE ACKNOWLEDGMENT SLIP IS PLACED ON RECORD. ON 30.01.2019, WHEN THE MATTER WA S TAKEN UP FOR HEARING NO ONE REPRESENTED ON BEHALF OF ASSESSEE. SO, IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL BEFORE THE TRIBUN AL. 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 DO ES NOT HELP A SLEEPING LITIGANT. HENCE, THE 2 ITA NO.605/KOL/2018 PARAMSUKH PROPERTIES PVT. LTD, AY:2013-14 ASSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-A DMITTED. WE, THEREFORE, RELYING UPON THE DECISION OF ITAT DELHI BENCH IN THE CASE OF CIT VS . MULTIPLAN INDIA (PVT.) LTD., 38 ITD 320 (DEL), DISMISS THE APPEAL OF THE ASSESSEE FOR N ON-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 IS PRONOUNCED IN THE OPEN COURT. SD/- (ABY. T. VARKEY) JUDICIAL MEMBER DATED : 30TH JANUARY, 2019 JD. (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT PARAMSUKH PROPERTIES PVT. LTD., CHHA PARIA & ASSOCIATES, CHARTERED ACCOUNTANTS, 8, CAMAC STREET, SHANTINIKET AN BUILDING, 5 TH FLOOR, ROOM NO. 2, KOLKATA-700 017. 2 RESPONDENT ACIT, CIRCLE-15(1), KOLKATA. 3. 4. CIT(A)-5, KOLKATA (SENT THROUGH E-MAIL) CIT, KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR