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

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.