Satish Kumar Bansai, Kolkata V. Income Tax Officer -ward 36(3), Kolkata, Kolkata

ITA 8/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1774 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 15-05-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 02-01-2014
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.08/KOL/2014 SATISH KUMAR BANSAL AY 2009-10 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. 08/KOL/2014 ASSESSMENT YEAR: 2009-10 SATISH KUMAR BANSAL (PAN: ADPPB3107M) VS. INCOME-TAX OFFICER, WARD-36(3), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 15.05.2017 DATE OF PRONOUNCEMENT 15.05.2017 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-20, KOLKATA DATED 24.10.2013 FOR AY 2009-10. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY I.E. ON 15-05-2017, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR HAS HE FILED ANY APPLICATION SEEKING ADJOURNMENT DESPITE THE FACT THAT ON 28.03.2017 AS PER ORAL REQUEST OF LD. COUNSEL FOR THE ASSESSEE, HEARING OF THE CASE WAS ADJOURNED TO 15.05.2017. BOTH PARTIES WERE INFORMED IN THE OPEN COURT. ON 18.07.2016, 04.08.2 016, 21.11.2016 AND 28.12.2016 ALSO THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT HE IS NOT SERIOUSLY IN TERESTED IN PURSUING THIS 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. H ENCE, THE ASSESSEES APPEAL IS LIABLE TO BE DISMISSED AS UN-ADMITTED. WE, THEREFORE, RELYING UPON THE DECISION OF ITAT DELHI 2 ITA NO.08/KOL/2014 SATISH KUMAR BANSAL AY 2009-10 BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (PVT. ) LTD., 38 ITD 320 (DEL), 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 HE 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 : 15TH MAY, 2017 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI SATISH KUMAR BANSAL, C/O, P. K. MA THUR, ADVOCATE, 1, MEREDITH STREET, KOLKATA-700 072. 2 RESPONDENT ITO, WARD-36(3), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .