M/s SPPL Property Management Pvt. Ltd., Kolkata V. JCIT, Range-3, Kolkata, Kolkata

ITA 1051/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7882 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 15-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA BEFORE SH. P.M.JAGTAP, VICE PRESIDENT & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1051/KOL/2017 (ASSESSMENT YEAR-2012-13) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 01.03.2017 PASSED BY CIT(A)-1, KOLKATA FOR AY 2012-13. 2. WHEN THE MATTER WAS CALLED ON 24.01.2019, NEITHER ANY AUTHORIZED REPRESENTATIVE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT WAS FILED. THEREFORE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL BEFORE THE TRIBUNAL. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL 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 PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HALKAR VS M/S. SPPL PROPERTY MANAGEMENT PVT.LTD. 11, CROOKED LANE, GROUND FLOOR, DHARAMTOLA, KOLKATA-700069. PAN- AAICS7168Q VS JCIT, RANGE-3, KOLKATA. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY DR. P.K.SR I HARI, CIT DR DATE OF HEARING 24.01.2019 DATE OF PRONOUNCEMENT 23.04.2019 ITA NO.1051/KOL/2017 (ASSESSMENT YEAR-2012-13) PAGE | 2 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 DISMISSED FOR NON PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 23.04.2019. SD/- SD/- (P.M.JAGTAP) (S.S.VISWANETHRA RAVI) VICE PRESIDENT JUDICIAL MEMBER DATE:- 23.04.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. SPPL PROPERTY MANAGEMENT PVT.LTD. 11, CROOKED LANE, GROUND FLOOR, DHARAMTOLA, KOLKATA-700069. 2. RESPONDENT- JCIT, RANGE-3, KOLKATA. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA