SATISH KUMAR BANSAI,KOLKATA vs. INCOME TAX OFFICER -WARD 36(3), KOLKATA, KOLKATA

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ITA 8/KOL/2014Status: DisposedITAT Kolkata15 May 2017AY 2009-20102 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 interested in pursuing the appeal due to repeated adjournments and non-appearance. Relying on judicial precedent, the Tribunal dismissed the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The appeal was adjourned multiple times at the request of the assessee. On the final hearing date, neither the assessee nor their representative appeared.

What were the issues?

Whether the appeal should be dismissed due to the assessee's failure to appear and prosecute the appeal effectively.

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, “A” BENCH: KOLKATA

Before: Shri P. M. Jagtap, AM & Shri A. T. Varkey, JM]

Hearing: 15.05.2017Pronounced: 15.05.2017

ORDER Per Shri A.T.Varkey, JM This is an appeal filed by the assessee against the order of Ld. CIT(A)-20, Kolkata dated 24.10.2013 for AY 2009-10.

2.

At the time of hearing fixed in this case today i.e. on 15-05-2017, neither anybody appeared on behalf of the assessee nor has he filed any application seeking adjournment despite the fact that on 28.03.2017 as per oral request of Ld. Counsel for the assessee, hearing of the case was adjourned to 15.05.2017. Both parties were informed in the open court. On 18.07.2016, 04.08.2016, 21.11.2016 and 28.12.2016 also the appeal was adjourned at the request of the assessee. It appears from this conduct of the assessee that he 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. 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. 4. In the result, appeal of assessee is dismissed. Order is pronounced in the open court.

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