Income Tax Appellate Tribunal - Kolkata
Paramsukh Properties Private Limited , ... vs Acit, Circle - 15(1), Kolkata , Kolkata on 30 January, 2019
1
ITA No.605/Kol/2018
Paramsukh Properties Pvt. Ltd, AY:2013-14
आयकर अपील य अधीकरण, यायपीठ - "B(SMC)" कोलकाता,
IN THE INCOME TAX APPELLATE TRIBUNAL "B(SMC)" BENCH: KOLKATA
(सम ) ी ऐ. ट . वक , यायीक सद य )
[Before Shri A. T. Varkey, JM]
I.T.A. No. 605/Kol/2018
Assessment Year: 2013-14
Paramsukh Properties Pvt. Ltd. Vs. Assistant Commissioner of Income-tax,
(PAN: AABCP9050D) Circle-15(1), Kolkata.
Appellant Respondent
Date of Hearing 30.01.2019
Date of Pronouncement 30.01.2019
For the Appellant None
For the Respondent Shri Raja Sengupta, JCIT, Sr. DR
ORDER
Per Shri A.T.Varkey, JM
This appeal filed by the assessee against the order of Ld. CIT(A)-5, Kolkata dated 24.11.2017 for AY 2013-14.
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 19.12.2018, and the same was adjourned to 30.01.2019 for non-appearance of the assessee and notice fixing the date of hearing for 30.01.2019 was sent through RPAD and the Acknowledgment Slip is placed on record. On 30.01.2019, 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 2 ITA No.605/Kol/2018 Paramsukh Properties Pvt. Ltd, AY:2013-14 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 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 is pronounced in the open court.
Sd/-
(Aby. T. Varkey) Judicial Member Dated : 30th January, 2019 Jd. (Sr.P.S.) Copy of the order forwarded to:
1. Appellant - Paramsukh Properties Pvt. Ltd., Chhaparia & Associates, Chartered Accountants, 8, Camac Street, Shantiniketan Building, 5th floor, Room No. 2, Kolkata-700 017. 2 Respondent - ACIT, Circle-15(1), Kolkata.
3. CIT(A)-5, Kolkata (sent through e-mail)
4. CIT, Kolkata.
5. DR, ITAT, Kolkata. (sent through e-mail) /True Copy, By order, Assistant Registrar