One Ad Display Pvt. Ltd., Kolkata V. DCIT, CIR-11, KOLKATA, Kolkata

ITA 1013/KOL/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6458 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 12-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO 1013/KOL/2016 ASSESSMENT YEAR: 2011-2012 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1013/KOL/2016 ASSESSMENT YEAR: 2011-2012 ONE AD DISPLAY PVT. LIMITED,....................... .........................APPELLANT C/O. M.L. SAHGAL & CO., NEELAM APARTMENTS, 3 RD FLOOR, FLAT 3E, 61B, PARK STREET, KOLKATA-700 016 [PAN: AAACO 8390 C] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ..............RESPONDENT CIRCLE-11 KOLKATA, P-7, CHOWRINGHEE SQUARE, AAYAKAR BHAWAN, KOLKATA-700 069 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI A. BHATTACHARJEE, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : APRIL 09, 2018 DATE OF PRONOUNCING THE ORDER : APRIL 09, 2018 O R D E R PER SHRI P.M. JAGTAP, A.M. :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKATA DAT ED 13.04.2016. 2. THE APPEAL FILED BY THE ASSESSEE IN THIS CASE WA S INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 11.12.2017. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE AND HEARING , THEREFORE, WAS ADJOURNED TO 11.01.2018. ON 11.01.2018, NONE AGAIN APPEARED ON BEHALF OF THE ASSESSEE AND HEARING, THEREFORE, WAS ADJOURN ED TO 22.02.2018 WITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE I.T.A. NO 1013/KOL/2016 ASSESSMENT YEAR: 2011-2012 PAGE 2 OF 3 ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 22.02.2018, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SOUGHT ADJOURNMENT ON THE GROUND THAT SOME MORE TIM E WAS REQUIRED TO PREPARE AND FILE THE PAPER BOOK. THE HEARING ACCORD INGLY WAS ADJOURNED TO 09.04.2018. ON 09.04.2018, I.E. TODAY, NONE, HOW EVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT IT IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WEL L KNOWN DICTUM - VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIENT. CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WAS CONSIDERED IN THE CASE OF CIT VS.- MULTIPLAN INDIA PVT. LTD. 38 ITD 320 (DEL.) AND THE JUDGMENT OF THE HONBLE MADHYA PRADE SH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS.- C.W.T . REPORTED IN 223 ITR 480, WE TREAT THIS APPEAL AS UNADMITTED AND DISMISS THE SAME FOR NON- PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON APRIL 09, 201 8. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 9 TH DAY OF APRIL, 2018 COPIES TO : (1) ONE AD DISPLAY PVT. LIMITED, C/O. M.L. SAHGAL & CO., NEELAM APARTMENTS, 3 RD FLOOR, FLAT 3E, 61B, PARK STREET, KOLKATA-700 016 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-11 KOLKATA, P-7, CHOWRINGHEE SQUARE, AAYAKAR BHAWAN, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-4, KOLKA TA, I.T.A. NO 1013/KOL/2016 ASSESSMENT YEAR: 2011-2012 PAGE 3 OF 3 (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O. INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.