M/s. MAS Real Estate Pvt. Ltd., , Kolkata V. ITO, Ward - 7(1), Kolkata , Kolkata

ITA 1191/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1386 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 30-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANISH TIWARI
• Assessee Lawyers: P K SRIHARI

Judgement Text

I.T.A NO.1191/KOL/2018 & I.T.A NO.1192/KOL/2018 ASSESSMENT YEAR: 2012-13 PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOLKATA BEFORE: SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A NO.1191/KOL/2018 (ASSESSMENT YEAR: 2012-13) M/S MAS REAL ESTATE PVT. LTD. APPELLANT [PAN:AAHCM 3191 N] VS ITO, WARD-7(1), KOLKATA RESPONDENT & I.T.A NO.1192/KOL/2018 (ASSESSMENT YEAR: 2012-13) M/S MAS REALCON PVT. LTD. APPELLANT [PAN:AAHCM 3192 R] VS ITO, WARD-7(1), KOLKATA RESPONDENT FOR THE APPELLANT : SHRI P. K. SRIHARI, CIT, DR FOR THE RESPONDENT : SHRI MANISH TIWARI, AR DATE OF HEARING : 25.02.2019 DATE OF PRONOUNCEMENT : 15.03.2019 ORDER SHRI S.S. VISWANETHRA RAVI, JM: THESE TWO APPEALS BY THE ASSESSEE AGAINST THE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-18, KOLKATA [CIT(A)] FOR ASSESSMENT YEAR 2012-13 WHEREIN HE CONFIRMED THE ORDER OF THE ASSESSING OFFICER EX PARTE OF ASSESSEE. I.T.A NO.1191/KOL/2018 & I.T.A NO.1192/KOL/2018 ASSESSMENT YEAR: 2012-13 PAGE | 2 2. TODAY I.E. 25.02.2019, AT THE TIME OF HEARING WHEN THE MATTER WAS CALLED, WE FIND NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. IT IS ALSO ON RECORD THAT THIS REGISTRY OF ITAT, KOLKATA BENCHES ISSUED NOTICE DATED 10.01.2019 INTIMATING THE DATE OF FIXATION OF HEARING ON 30.01.2019 BUT HOWEVER NO REPRESENTATION WHATSOEVER MADE BY THE ASSESSEE AND THE APPEAL ADJOURNED TO THIS DATE. IT MEANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. FOR THIS VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- (1). IN THE CASE OF CIT VS B.N. BHATTACHARJEE AND ANOTHER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LORDSHIPS HAVE HELD THAT : THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT. (2). IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER : IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. (3). IN THE CASE OF COMMISSIONER OF INCOME-TAX VS MULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVENUE BEFORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING NOBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURNMENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BASIS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN ADMITTED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS; I.E. VIGILANTIBUS NON DORMIENTIBUS, JURA SUBVENIUNT. 4. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON- COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. I.T.A NO.1191/KOL/2018 & I.T.A NO.1192/KOL/2018 ASSESSMENT YEAR: 2012-13 PAGE | 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON- PROSECUTION . ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.2019. SD/- SD/- [J. SUDHAKAR REDDY] [S.S. VISWANETHRA RAVI] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 15.03.2019 PLACE : KOLKATA RS, SR.PS COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT (I) M/S MAS REAL ESTATE PVT. LTD., 86A, JHOWTALA ROAD, KOLKATA 700 006. (II)M/S MAS REALCON PVT. LTD., 86A, JHOWTALA ROAD, KOLKATA 700 006. 2 RESPONDENT ITO, WARD-7(1), KOLKATA 3 . THE CIT(A), KOLKATA 4. 5. CIT , KOLKATA DR, KOLKATA BENCHES, KOLKATA //TRUE COPY// BY ORDER, ASSISTANT REGISTRAR, ITAT, KOLKATA