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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
This is an appeal filed by the assessee against the order of Ld. CIT(A), Central-II, Kolkata dated 12.12.2013 for AY 2011-12.
At the time of hearing fixed in this case today i.e. on 04-10-2017, neither anybody appeared on behalf of the assessee nor has he filed any application seeking adjournment despite the fact that on three occasions i.e. on 09.05.2017, 06.07.2017 and 17.08.2017 the case was adjourned as none appeared on behalf of the assessee. It appears from this conduct of the assessee that assessee is not seriously interested in pursuing this 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.
2 Kaushalya Infrastrucutre Dev. Corpn. Ltd.., AY 2011-12 3. We, further, make it clear that if the assessee is advised to move appropriate application to recall this order, then he is at liberty to do so for just cause and the Tribunal may decide in accordance to law. In the result, appeal of assessee is dismissed. 4. Order is pronounced in the open court.
Sd/- Sd/- (Waseem Ahmed) (Aby. T. Varkey) Accountant Member Judicial Member Dated : 4th October, 2017 Jd.(Sr.P.S.) Copy of the order forwarded to: 1. Appellant – M/s. Kaushalya Infrastrucuture Development Corporation ltd., HB-170, Sector-III, Salt Lake City, Kolkata-700 106 Respondent –DCIT, Central Circle-XVIII, Kolkata. 2 3. The CIT(A) , Kolkata.