M/s Stephen Vincom Pvt. Ltd., Kolkata V. ITO, Ward-9(4), Kolkata, Kolkata

ITA 1101/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6183 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 17-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MD USMAN

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B , KOLKATA BEFORE SH. J.S UDHAKAR REDDY , ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO. 1 101 / KOL/2017 [ASSESSMENT YEAR: 20 12 - 13 ] APPELLANT BY NONE RESPONDENT BY MD. USMAN, CIT DR DATE OF HEARING 1 1.0 7 .2018 DATE OF PRONOUNCEMENT 1 3 .07.2018 ORDER PER S.S . VISWANETHRA RAVI , JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 07. 0 3 .201 7 PASSED BY CIT(A) - 3 , KOLKATA FOR AY 20 12 - 13 . 2. ON PERUSAL OF THE RECORD, WE FIND THAT THE REGISTRY ISSUED NOTICE DATED 23.04.2018 INTIMATING THE DATE OF HEARING ON 06.06.2018 TO THE ASSESSEE AND ON SUCH DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE. THIS TRIBUNAL ORDERED ANOTHER NOTICE BY RPAD ON 06 .06.2018 AND, A CCORDINGLY, THE REGISTRY ISSUED NOTICE DATED 11.06.2018 INTIMATING THE FIXING THE DATE OF HEARING ON 11.07.2018 I.E. TODAY TO THE ASSESSEE WHEREIN WE FIND NO COMPLIANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT FILED. 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 DO RMIENTIBUS, 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 M/S. STEPHEN VINCOM PVT. LTD, 42, SRIR HARIRAM GOENKA STREET, KOLKATA - 700007. PAN - AAPCS2814N VS ITO, WARD - 9(4), KOLKATA. (APPELLANT) (RESPONDENT) ITA NO.1101/KOL/2017 [ASSESSMENT YEAR: 2012 - 13] PAGE | 2 MULTIPLAN INDIA PVT. LTD. 38 ITD 320 (DEL) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH CO URT 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 PRONOUNC ED IN THE OPEN COURT ON 1 3 .07.2018. S D / - S D / - ( J.S UDHAKAR REDDY ) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: - 1 3 .07.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT - M/S. STEPHEN VINCOM PVT. LTD., 42, SIR HARIRAM GOENKA STREET, KOLKATA - 700007. 2. RESPONDENT - ITO, WARD - 9(4), KOLKATA. 3. CIT - KOLKATA 4. CIT(APPEALS) - KOLKATA 5. DR: ITAT - KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA