Blueview Tradecomm Private Limited, Kolkata V. ITO, Ward-7(1), Kolkata, Kolkata

ITA 1232/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5914 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 29-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. S.S.GODARA, JUDICIAL MEMBER ITA NO.1232/KOL/2017 [ASSESSMENT YEAR: 2009 - 10] APPELLANT BY NONE RESPONDENT BY SH. A.BHATTACHARJEE, ADDL. CIT DATE OF HEARING 25.07.2018 DATE OF PRONOUNCEMENT 25 .07.2018 ORDER PER P.M.JAGTAP, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF LD. CIT(A) - 16, KOLKATA DATED 23 .0 3 .201 7 PASSED EX - PARTE WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE . 2. THE APPEAL FILED BY THE ASSESSEE IN THIS CASE WAS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 04.06.2018. THE ASSESSEE HOWEVER SOUGHT ADJOURNMENT ON THE SA ID DATE AND ACCORDINGLY THE HEARING WAS ADJOURNED T O 25.07.2018. ON 25.07.2018 I.E. TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT IS OBSERVED THAT THERE WAS A SIMILAR NON - COMPLIANCE ON THE PART OF THE ASSESSEE BEFORE THE AO DURING THE COURSE OF ASSESSMENT PROCEEDINGS AS WELL AS BEFORE LD.CIT(A) RESULTING INTO EX - PARTE ORDER. KEEPING IN VIEW THIS NON - COMPLIAN T AND NON - COOPERATIVE ATTITUDE OF THE ASSESSEE, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING TH IS APPEAL FILED BEFORE THE TRIBUNAL. M/S. BLUE VIEW TRADECOM PVT.LTD., 7/1, SUKHLAL JOHRI LANE, BANSTALLA STREET, BURRA BAZAR, 2 ND FLOOR, KOLKATA - 700007. PAN - AADCB5975F VS ITO, WARD - 7 ( 1 ), KOLKATA - 700069. (APPELLANT) (RESPONDENT) ITA NO. 1232 / KOL/201 7 [ASSESSMENT YEAR: 20 09 - 1 0 ] PAGE | 2 3. THE LAW ASSISTS TH OSE 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 RULE S 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 UNADMIT TED 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 25 .07.2018. S D / - S D / - (S.S.GODARA) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: - 25 .07.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT - M/S. BLUE VIEW TRADECOM PVT.LTD., 7/1, SUKHLAL JOHRI LANE, BANSTALLA STREET, BURRA BAZAR, 2 ND FLOOR, KOLKATA - 700007. 2. RESPONDENT - ITO, WARD - 7 ( 1 ), KOLKATA - 700069. 3. CIT - KOLKATA 4. CIT(APPEALS) - KOLKATA BENCH 5. DR: ITAT - KOLKATA SR.P.S./H.O.O ITAT, KOLKATA