Moustache International (P) Ltd., , Kolkata V. DCIT, Circle - 10(1), Kolkata , Kolkata

ITA 1039/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1340 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 17-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM; SANKAR HALDER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI A.T. VARKEY, JM & DR. A.L.SAINI, AM ITA NOS.1038 & 1039/KOL/2018 (A.YS: 2012-13 & 2013-14) MOUSTACHE INTERNATIONAL (P) LTD. 4/H/7, COMMISSSARIATE ROAD HASTINGS, KOLKATA-22 VS. DCIT, CIRCLE-10(1), KOLKATA ./ ./PAN/GIR NO. : AABCM 7481 P ( /APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY : NONE REVENUE BY : SHRI RADHEY SHYAM, CIT DR & SHRI SANKAR HALDER, ADDL. CIT SR. DR / DATE OF HEARING : 13/03/2019 /DATE OF PRONOUNCEMENT: 15/03/2019 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED TWO APPEALS FILED BY THE ASSESSEE, PE RTAINING TO ASSESSMENT YEARS 2012-13 & 2013-14 RESPECTIVELY, ARE DIRECTED AGAINST THE ORDER PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)- 4, KOLKAT A . 2. THESE APPEALS FIXED FOR HEARING ON 23/01/2 019. ON 23.01.2019 WHEN THE APPEALS WERE CALLED FOR HEARING, THE APPEAL WAS AD JOURNED TO 13/03/2019 AND THE NOTICE WAS SENT THROUGH RPAD. ON 13/03/2013 AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT WAS MADE. IT MEANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTIN G THESE APPEALS. HENCE THE MOUSTACHE INTERNATIONAL (P) LTD. ITA NOS.1038 & 1039/KOL/2018 A.YS: 2012-13 & 2013-14 2 APPEALS FILED BY THE ASSESSEE ARE LIABLE TO BE DIS MISSED FOR NON PROSECUTION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISI ONS :- (1). IN THE CASE OF CIT VS B.N. BHATTACHARJEE AND ANOTHER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT : THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. (2). IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER : IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION O F THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. (3). IN THE CASE OF COMMISSIONER OF INCOME-TAX VS M ULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVENUE BEFORE TH E TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESEN TED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THE RE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAI N ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED T HE APPEAL FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS; I.E. VIGILANTIBUS NON DORMIENTIBUS, JURA SUBVENIUNT. 4. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE T O MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 5. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE COURT ON 15.03.2019 SD/- ( A.T. VARKEY ) SD/- (A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER ! / DATE: 15/03/2019 ( SB, SR.PS ) MOUSTACHE INTERNATIONAL (P) LTD. ITA NOS.1038 & 1039/KOL/2018 A.YS: 2012-13 & 2013-14 3 COPY OF THE ORDER FORWARDED TO: 1. MOUSTACHE INTERNATIONAL (P) LTD. 2. DCIT, CIRCLE-10(1), KOLKATA 3. C.I.T(A)- 4. C.I.T.- KOLKATA. 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 6. GUARD FILE. TRUE COPY BY ORDER ASSIST ANT REGISTRAR ITAT, KOLKA TA BENCHES