SRI TARAKESWAR PANDEY,HOWRAH vs. ITO, WARD - 48(2), KOLKATA , KOLKATA

This is an appeal preferred by the assessee against the order of Ld. CIT(A)-14, Kolkata dated 31.05.2017 for AY 2012-13.

None appeared on behalf of the assessee. At the outset, it is noted that this is an appeal filed in 2017 against the order of Ld. CIT(A) dated 31.05.2017. It is noted that despite the appeal has been listed for thirty-seven times none cared to appear on behalf of the assessee despite several notices. Therefore, there is no point in keeping the appeal pending. We note that even though notices have been served upon the assessee, no one has bothered to represent on behalf of assessee before this Tribunal. So, it gives an impression that assessee is not interested in pursuing the appeal before the Tribunal. The Hon’ble 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 assessee’s appeal is liable to be dismissed as un-admitted. 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 non-appearance. Liberty is also given to the assessee to move appropriate application for recalling this order