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Income Tax Appellate Tribunal, “A” BENCH: KOLKATA
Before: Shri P.M. Jagtap, AM & Shri A. T. Varkey, JM]
This appeal preferred by the assessee is against the order of Ld. CIT(A)-5, Kolkata dated 24.03.2017 for AY 2012-13.
At the time of hearing, neither anybody appeared on behalf of the assessee nor filed any application seeking adjournment. We also note that before the lower authorities also the assessee was unattended. So, it gives an impression that 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 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.
Highview Markfab Pvt. Ltd., AY 2012-13 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.
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 : 10th September, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to:
Appellant – Highview Markfab Pvt. Ltd., Bangeshwar Apartment, 89/2, Salkia School Road, Salkia, Howrah, WB-711106 2 Respondent – ITO, Ward-13(2), Kolkata
CIT(A)-5, Kolkata. (sent through e-mail) CIT – , Kolkata 4.
DR, ITAT, Kolkata. (sent through e-mail)