M/S R. PIYARELALL IMPORT & EXPORT LTD.,KOLKATA vs. ACIT, CIR-3, KOLKATA, KOLKATA

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ITA 1178/KOL/2014Status: DisposedITAT Kolkata09 October 2018AY 2010-20112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was not seriously interested in pursuing the appeals, citing the Supreme Court's observation that the law does not help a sleeping litigant. Therefore, the appeals were dismissed for non-appearance.

What were the facts?

The assessee did not appear for the hearing of their appeals before the ITAT, despite multiple adjournments and a final opportunity. The Tribunal noted that the assessee had not filed any application for adjournment on the final date.

What were the issues?

Whether the appeals should be dismissed due to the assessee's non-appearance and lack of interest in pursuing the matter.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Hearing: 09.10.2018Pronounced: 09.10.2018

ORDER Per Shri A.T.Varkey, JM

All these appeals preferred by the assessee are against the separate orders of the Ld. CIT(A)-XX, Kolkata dated 17.02.2014 for AYs 2009-10 and 2010-11.

2.

At the time of hearing, neither anybody appeared on behalf of the assessee nor filed any application seeking adjournment. Case was earlier fixed for hearing on numerous dates and the same was adjourned at the request of the assessee. On the last occasion i.e. on 06.08.2018 the case was adjourned at the behest of the assessee and the last opportunity was given fixing the case for hearing on 09.10.2018. On 09.10.2018, when the matter was taken up for hearing no one represented on behalf of assessee. So, it gives an impression that 2 & 1178/Kol/2014 R. Piyarelall Import & Export Ltd. AYs 2009-10 & 2010-11 & ITA No.1179/Kol/2014 R. Piyarelall Iron & Steel P. Ltd. AY 2009-10 assessee is not seriously 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 appeals are 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 all the appeals 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 liberty to do so for just cause and the Tribunal may decide in accordance to law.

4.

In the result, all the appeals of assessee are dismissed.

Order is pronounced in the open court. Sd/- Sd/- (M. Balaganesh) (A. T. Varkey) Accountant Member Judicial Member Dated: 9th October, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to:

1 Appellant – M/s. R. Piyarelall Import & Export Ltd. & M/s. R. Piyarelall Iron & Ispat Pvt. Ltd., 1st floor, Govt. Place (East), Kolkata-69. 2 Respondent – ACIT, Range-3 & DCIT, Circle-3, Kolkata 3 CIT(A)- XX, Kolkata. (sent through e-mail) CIT , Kolkata 4 DR, Kolkata Benches, Kolkata (sent through e-mail) 5

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