M/s Ranisati Distributors Pvt. Ltd., Kolkata V. THE ITO, WD-4(1), KOLKATA, Kolkata

ITA 1138/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9137 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 07-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 24-05-2016
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 1138/KOL./2016 ASSESSMENT YEAR: 2011-2012 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1138/KOL/ 2016 ASSESSMENT YEAR: 2011-2012 M/S. RANISATI DISTRIBUTORS (P) LIMITED,............ ....................APPELLANT 8, LYONS RANGE, KOLKATA-700 001 [PAN: AADCR 5334 C] -VS.- INCOME TAX OFFICER,............................... ..................................RESPONDENT WARD-4(1), KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: N O N E, FOR THE ASSESSEE MD. GHAYAS UDDIN , JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MARCH 31, 2017 DATE OF PRONOUNCING THE ORDER : MARCH 31, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-2, KOLKATA DAT ED 29.04.2016. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 04.10.2016. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE AS WELL AS SUBSEQUENT DATES, I.E. ON 05.12.2016 AND 27.01.2017 WHEN THE APPEAL OF THE AS SESSEE WAS AGAIN FIXED FOR HEARING DESPITE THE FACT THAT THE NOTICES OF THE SAID HEARINGS WERE SENT TO THE ASSESSEE AT THE ADDRESS GIVEN IN T HE APPEAL MEMO BY REGISTERED POST WITH A/D. IN ORDER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE APPEAL WAS AGAIN FIXED FOR HEARING BE FORE THE TRIBUNAL ON 31.03.2017. ON 31.03.2017, I.E. TODAY, NONE, HOWEVE R, 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. I.T.A. NO. 1138/KOL./2016 ASSESSMENT YEAR: 2011-2012 PAGE 2 OF 2 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, I 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 MARCH 31, 201 7. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 31 ST DAY OF MARCH, 2017 COPIES TO : (1) M/S. RANISATI DISTRIBUTORS (P) LIMITED, 8, LYONS RANGE, KOLKATA-700 001 (2) INCOME TAX OFFICER, WARD-4(1), KOLKATA, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-2, KOL KATA; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.