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Income Tax Appellate Tribunal - Kolkata

Talwar Brothers Pvt. Ltd., Kolkata vs Ito, Ward-9(1), Kolkata, Kolkata on 30 November, 2018

                                             1
                                                                                  ITA No. 2260/Kol/2014
                                                                    Talwar Brothers Pvt. Ltd., AY 2010-11



                  आयकर अपील
य अधीकरण,  यायपीठ - "C" कोलकाता,
       IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: KOLKATA
      (सम ) Before  ी ऐ. ट . वक
,  यायीक सद य एवं/and  ी एम .बालागणेश, लेखा सद य)
               [Before Shri A. T. Varkey, JM & Shri M. Balaganesh, AM]

                                I.T.A. No. 2260/Kol/2014
                               Assessment Year: 2010-11

Talwar Brothers Pvt. Ltd.                  Vs.    Income-tax Officer, Wd-9(1), Kolkata
(PAN: AABCT1261C)
Appellant                                         Respondent


       Date of Hearing                     28.11.2018
       Date of Pronouncement               30.11.2018
       For the Appellant                   None
       For the Respondent                  Shri Saurabh Kumar, Addl. CIT, Sr. DR

                                  ORDER

Per Shri A.T.Varkey, JM

This appeal preferred by the assessee is against the order of the Ld. CIT(A)-VIII, Kolkata dated 30.09.2014 for AY 2010-11.

2. At the time of hearing, neither anybody appeared on behalf of the assessee nor filed any application seeking adjournment. Case was earlier fixed for hearing on numerous dates and the same was adjourned. On the last occasion i.e. on 01.10.2018 the case was adjourned to 28.11.2018 and both parties were informed. On 28.11.2018, 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.

Talwar Brothers Pvt. Ltd., AY 2010-11

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, the appeal of assessee is dismissed.

       Order pronounced in the open court on       30th      November, 2018

     Sd/-                                                                        Sd/-
(M. Balaganesh)                                                           (A. T. Varkey)
Accountant Member                                                         Judicial Member

                            Dated: 30th    November, 2018

Jd.(Sr.P.S.)

Copy of the order forwarded to:

1 Appellant - Talwar Brothers Pvt. Ltd., EN-42, Salt Lake, Sector-5, Kolkata-700 091.

2 Respondent - ITO, Ward-9(1), Kolkata 3 CIT(A)-VIII, Kolkata (sent through e-mail) 4 CIT , Kolkata.

5 DR, Kolkata Benches, Kolkata (sent through e-mail) /True Copy, By order, Assistant Registrar