M/S. AROMATIC TIE UP PVT. LTD.,KOLKATA vs. ITO, WARD - 4(3), KOLKATA, KOLKATA

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ITA 1394/KOL/2017Status: DisposedITAT Kolkata03 September 2018AY 2012-132 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 appeared to be not seriously interested in pursuing the appeal. Relying on Supreme Court and ITAT precedents, the appeal was dismissed for non-appearance.

What were the facts?

The assessee's appeal was listed for hearing multiple times, but neither the assessee nor their representative appeared before the Tribunal. The assessee was also reportedly unattended before the lower authorities.

What were the issues?

The primary issue was the dismissal of the appeal due to the assessee's consistent non-appearance before the appellate authorities.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]

Hearing: 03.09.2018Pronounced: 03.09.2018

This appeal preferred by the assessee is against the order of Ld. CIT(A)-23, Kolkata dated 15.03.2017 for AY 2012-13.

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 17.07.2018 but none appeared on behalf of the assessee and the hearing was adjourned to 03.09.2018 upon issuing notice through RPAD. On 03.09.2018, when the matter was taken up for hearing no one represented on behalf of assessee. 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 Aromatic Tie Up Pvt. Ltd., AY 2012-13 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.

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, appeal of assessee is dismissed.

Order is pronounced in the open court.

Sd/ (Dr. A. L. Saini) Sd/- (Aby. T. Varkey) Accountant Member Judicial Member Dated : 3rd September, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to: Appellant – M/s. Aromatic Tie UP Pvt. Ltd., 28, Armenian Street, 1st 1. Floor, Kolkata-700 001. 2 Respondent – ITO, Ward-4(3), Kolkata

3. CIT(A)-23, Kolkata. (sent through e-mail) CIT – , Kolkata 4.

5.

DR, ITAT, Kolkata. (sent through e-mail)

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