Almatis Alumina Private Ltd, Kolkata V. DCIT, Circle-8(1), Kolkata, Kolkata

ITA 726/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6320 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 12-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NOS.726 & 236/KOL/2017 ALMATIS ALUMINA (P) LTD., AY- 2012-13 & 2013-14 , 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. NOS. 726 & 236/KOL/2017 ASSESSMENT YEARS: 2012-13 & 2013-14 ALMATIS ALUMINA PVT. LTD. (PAN: AACCA2120N) VS. DEPUTY COMMISSIONER OF INOME-TAX, CIRCLE -8(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 07.05.2018 DATE OF PRONOUNCEMENT 09.05.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI G. MALLIKARJUNA, CIT, DR ORDER PER SHRI A.T.VARKEY, JM THESE APPEALS FILED BY THE ASSESSEE ARE AGAINST THE SEPARATE ORDERS OF LD. DRP-2, NEW DELHI DATED 27.12.2016 AND 10.08.2017 FOR AYS 2 012-13 AND 2013-14. 2. AT THE TIME OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION SEEKING ADJOURNMENT. ON LAST OCCAS ION I.E. ON 15.03.2018 NOTICE FOR HEARING WAS ISSUED THROUGH NOTICE BOARD FIXING THE CASE FOR HEARING ON 07.05.2018. WHEN THE MATTER WAS TAKEN UP FOR HEARING NO ONE REPRESENTED ON BEHA LF OF ASSESSEE. SO, IT GIVES AN IMPRESSION THAT ASSESSEE IS NOT SERIOUSLY INTERESTE D IN PURSUING THESE APPEALS 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 APPEALS ARE 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 ITD 320 (DE L), DISMISS THESE APPEALS OF THE ASSESSEE FOR NON-APPEARANCE. 2 ITA NOS.726 & 236/KOL/2017 ALMATIS ALUMINA (P) LTD., AY- 2012-13 & 2013-14 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, BOTH THE APPEALS OF ASSESSEE ARE DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 09.05.2018 SD/- SD/- (M. BALAGANESH) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 9TH MAY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT ALMATIS ALUMINA PVT. LTD., KANKARIA ESTATE, 2 ND FLOOR, 6, RUSSEL STREET, KOLKATA-700 071. 2 RESPONDENT DCIT, CIRCLE-8(1), KOLKATA. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA. DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY