RSI PRIVATE LIMITED (FORMERLY RSI LIMITED),KOLKATA vs. ACIT, CIRCLE - 3, KOLKATA, KOLKATA

PDF · subscribers
ITA 302/KOL/2018Status: DisposedITAT Kolkata22 June 2018AY 2005-062 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 observed that the assessee was not seriously 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. On each occasion, neither the assessee nor their representative appeared before the tribunal. No adjournment was sought.

What were the issues?

The primary issue was the assessee's failure to appear and prosecute their appeal before the Income Tax Appellate Tribunal.

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, “D” BENCH: KOLKATA

Hearing: 21.06.2018Pronounced: 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 10.11.2017 for assessment year 2005-06.

2.

At the time of hearing, neither anybody appeared on behalf of the assessee nor filed any application seeking adjournment. On 14.05.2018 none appeared on behalf of the assessee and the hearing was adjourned to 21.06.2018 and notice was issued by RPAD. On 21.06.2018, 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.

RSI Pvt. Ltd.., AY 2005-06 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. RSI Private Limited (formerly RSI Limited), 138, Biplabi Rash Behari Basu Road, Kolkata-700 001. Respondent – ACIT, Circle-3, Kolkata. 2 3. The CIT(A) - 5, Kolkata. (sent through e-mail)

Recent GST High Court judgments

Search GST case law →