Anandalok, Kolkata V. CIT(Exemption), Kolkata, Kolkata

ITA 1064/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1862 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2018
• 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
• Department Lawyers: D A J SAWKMIE
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A), KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] I.T.A. NO. 1064/KOL/2017 ASSESSMENT YEAR: 2012-13 ANANDALOK..............................................................................APPELLANT DK-7/3, SALT LAKE CITY, KOLKATA 700 091. [PAN: AAATA 5320 P] CIT (EXEMPTION)................................................RESPONDENT 10B, MIDDLETON ROW, 6 TH FLOOR, KOLKATA 700 071. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI D.A.J. SAWKMIE, CIT, DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 06, 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 06, 2018 ORDER PER P.M. JAGTAP, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF CIT(EXEMPTION), KOLKATA PASSED U/S 263 OF THE INCOME TAX ACT, 1961. 2. IN THIS CASE, APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 07.09.2017. NONE HOWEVER APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 08.12.2017. THE BENCH DID NOT FUNCTION ON 08.12.2017 AS WELL AS ON 15.01.2018, 01.03.2018 AND 23.04.2018 WHEN THE APPEAL WAS FIXED FOR HEARING. THE APPEAL THEREFORE WAS FIXED FOR HEARING ON 31.05.2018 & 25.07.2018, BUT THE ASSESSEE SOUGHT ADJOURNMENTS ON THE SAID DATE. ACCORDING, THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING FINALLY ON 06.09.2018. AT THE TIME OF HEARING FIXED ON 06.09.2018, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS CONDUCT OF THE 2 I.T.A. NO. 1064/KOL/2017 ASSESSMENT YEAR: 2012-13 ANANDALOK 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 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 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 6 TH SEPTEMBER, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 06/09/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. ANANDALOK, DK-7/3, SALT LAKE CITY, KOLKATA 700 091. 2. CIT (EXEMPTION), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA