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Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Per Shri A.T.Varkey, JM
This appeal preferred by the assessee is against the order of the Ld. CIT(A), Durgapur dated 31.08.2016 for assessment year 2012-13.
At the time of hearing, neither anybody appeared on behalf of the assessee nor filed any application seeking adjournment. On 23.05.2018 none appeared on behalf of the assessee and the hearing was adjourned to 26.06.2018 and notice was issued by RPAD. On 26.06.2018, when the matter was taken up for hearing no one represented on behalf of assessee. 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.
MDBP Marketing Service 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. 4. In the result, appeal of assessee is dismissed. Order is pronounced in the open court.
Sd/- Sd/- (J. Sudhakar Reddy) (Aby. T. Varkey) Accountant Member Judicial Member
Dated : 26th June, 2018 JD(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – M/s. MDBP Marketing Service Pvt. Ltd., 16, India Exchange Place, 1st Floor, Rom No. 26, Kolkata-700 001.. Respondent – ITO, Ward-1(4), Durgapur. 2 3. The CIT(A), Durgapur - (sent through e-mail)