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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Before: Shri S. S. Godara, JM & Shri M. Balaganesh, AM]
Per Shri M. Balaganesh, AM
This appeal filed by assessee is arising out of order of CIT(A)-23, Kolkata vide appeal No. 102/CIT(A)-23/W-5(3)/16-17 dated 06.03.2017. Assessment was framed by ITO, Ward-5(3), Kolkata u/s. 144 of the Income tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2012-13 vide his order dated 09.03.2015.
At the time of hearing, neither anybody appeared on behalf of the assessee nor filed any application seeking adjournment. 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 this appeal of the assessee for non-appearance.
2 Bhaktavatsala Conclave 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, the appeal of assessee is dismissed.