Brand Value Communications Ltd, Kolkata V. I.T.O (TDS) Wd - 57(2),kolkata, Kolkata

ITA 1141/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4913 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 29-04-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 08-05-2013
• Court: TRIBUNAL
• Department Lawyers: ARE DIRECTE D AGAINST A COMMON

Judgement Text

I.T.A. NOS. 1141 & 1142/KOL./2013 ASSESSMENT YEARS: 2010-2011 & 2011-2012 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NOS. 1141 & 1142 /KOL/ 2013 ASSESSMENT YEAR: 2010-2011 & 2011-2012 BRAND VALUE COMMUNICATIONS LIMITED,................ ..................APPELLANT RGM 25/3010, VIP ROAD, RAGHUNATHPUR, KOLKATA-700 059 [PAN : AADCB 3384 L] -VS.- INCOME TAX OFFICER (T.D.S.),....................... ............................RESPONDENT WARD-57(2), KOLKATA, 10, MIDDLETON ROW, 8 TH FLOOR, KOLKATA-700 071 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI ASHOK KUMAR, JCIT, FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : APRIL 29, 2016 DATE OF PRONOUNCING THE ORDER : MAY 06, 2016 O R D E R PER SHRI P.M. JAGTAP :- THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST A COMMON ORDER OF LD. COMMISSIONER OF INCOME TAX (APP EALS)-I, KOLKATA DATED 28.02.2013 FOR THE ASSESSMENT YEARS 2010-11 A ND 2011-12. 2. IN THIS CASE, THE APPEALS FILED BY THE ASSESSEE WERE INITIALLY FIXED FOR HEARING ON 29.02.2016. HOWEVER, NONE APPEARED ON BE HALF OF THE ASSESSEE ON THE SAID DATE AND THE HEARING, THEREFORE, WAS AD JOURNED TO 29.04.2016 WITH A DIRECTION TO THE REGISTRY TO ISSUE A NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 29.04.2016, NOBODY, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HA S BEEN FILED. EVEN THE NOTICE SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D TO THE ADDRESS GIVEN IN THE APPEAL MEMO HAS BEEN RETURNED BACK BY THE POSTAL I.T.A. NOS. 1141 & 1142/KOL./2013 ASSESSMENT YEARS: 2010-2011 & 2011-2012 PAGE 2 OF 2 AUTHORITIES UNDELIVERED WITH THE REMARK LEFT. IT APPEARS THAT THE ASSESSEE HAS NOT BOTHERED TO INFORM THE CHANGE OF A DDRESS, IF ANY, IN ORDER TO FACILITATE THE REGISTRY TO SERVE THE NOTIC E OF HEARING. KEEPING IN VIEW ALL THESE FACTS OF THE CASES, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THESE APPEALS F ILED BEFORE THE TRIBUNAL. 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, WE TREAT THESE APPEALS AS UNADMITTED AND DISMI SS THE SAME FOR NON- PROSECUTION. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON MAY 06, 2016. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 6 TH DAY OF MAY, 2016 COPIES TO : (1) BRAND VALUE COMMUNICATIONS LIMITED, RGM 25/3010, VIP ROAD, RAGHUNATHPUR, KOLKATA-700 059 (2) INCOME TAX OFFICER (T.D.S.), WARD-57(2), KOLKATA, 10, MIDDLETON ROW, 8 TH FLOOR, KOLKATA-700 071 (3) COMMISSIONER OF INCOME TAX (APPEALS)-I, KOLKAT A (4) COMMISSIONER OF INCOME TAX- , KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.