S R TIMBER PRODUCTS PVT LTD,HOWRAH vs. DCIT, CIR-13(2), KOLKATA, KOLKATA

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ITA 393/KOL/2017Status: DisposedITAT Kolkata22 June 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 was not seriously interested in pursuing the appeal, citing the principle that the law does not help a sleeping litigant. Therefore, 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 on any of the scheduled dates. The Tribunal noted that the assessee did not appear even on the final hearing date.

What were the issues?

The primary issue was the non-appearance of the assessee before the Tribunal despite multiple adjournments, indicating a lack of interest in prosecuting the appeal.

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, “D” BENCH: KOLKATA

Hearing: 19.06.2018Pronounced: 22.06.2018

Per Shri A.T.Varkey, JM

1.

This appeal preferred by the assessee is against the order of the Ld. CIT(A)-5, Kolkata dated 08.11.2016 for assessment year 2012-13.

2.

At the time of hearing, neither anybody appeared on behalf of the assessee nor filed any application seeking adjournment. On 22.03.2018 none appeared on behalf of the assessee and the hearing was adjourned to 03.05.2018 at the request of the assessee. On 03.05.2018 none appeared on behalf of the assessee and the hearing was adjourned to 19.06.2018 at the request of the assessee. On 19.06.2018, 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.

S. R. Timber Products 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 on 22.06.2018. Sd/- Sd/- (M/. Balaganesh) (Aby. T. Varkey) Accountant Member Judicial Member

Dated :22nd June, 2018 JD(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – M/s. S. R. Timber Products Pvt. Ltd., 268, Naryani Complex, G.T. Road, Liluah, Howrah-711204. Respondent – DCIT, Circle-13(2), Kolkata. 2 3. The CIT(A) - 5, Kolkata. (sent through e-mail)

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