M/s.Genistra Construction Private Limited , Kolkata V. ITO, Ward - 6(3), Kolkata , Kolkata

ITA 1252/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 3062 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 06-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RADHEY SHYAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (D), KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT & SHRI S. S. VISWANETHRA RAVI, JM] I.T.A. NO. 1252/KOL/2018 ASSESSMENT YEAR: 2012-13 M/S. GENISTRA CONSTRUCTION PVT. LTD.,..................................APPELLANT CO/O. M/S. N.K. BANKA & ASSOCIATES, 1, BRITISH INDIA STREET, NEW BUILDING, 1 ST FLOOR, ROOM NO. 113, KOLKATA 700 069. [PAN: AAECG 4943 P] ITO WARD 6(3), KOLKATA.............................RESPONDENT P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI RADHEY SHYAM CIT, DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : MARCH 05, 2019 DATE OF PRONOUNCING THE ORDER : MARCH 05, 2019 ORDER PER P.M. JAGTAP, VICE PRESIDENT THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 7, KOLKATA DATED 28.03.2018 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 05.02.2019. NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. IN ORDER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE HEARING WAS ADJOURNED TO 05.02.2019 WITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 05.03.2019 I.E. TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY 2 M/S. GENISTRA CONSTRUCTION PVT. LTD. I.T.A. NO.1252/KOL/2018 ASSESSMENT YEAR: 2012-13 APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT IS OBSERVED THAT THERE WAS A SIMILAR NON-COMPLIANCE ON THE PART OF THE ASSESSEE EVEN DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE THE LD. CIT(A) CULMINATING IN THE EX-PARTE ORDER PASSED BY THE LD. CIT(A). KEEPING IN VIEW THIS NON-COMPLIANT AND NON-COOPERATIVE ATTITUDE OF THE ASSESSEE, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED 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 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 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 UNADMITTED AND DISMISS THE SAME FOR NON-PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH MARCH, 2019. SD/- SD/- (S. S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 05/03/2019 BISWAJIT, SR. PS 3 M/S. GENISTRA CONSTRUCTION PVT. LTD. I.T.A. NO.1252/KOL/2018 ASSESSMENT YEAR: 2012-13 COPY OF ORDER FORWARDED TO: 1. M/S. GENISTRA CONSTRUCTION PVT. LTD., C/O. M/S. N.K. BANKA & ASSOCIATES, 1, BRITISH INDIA STREET, NEW BUILDING, 1 ST FLOOR, ROOM NO. 113, KOLKATA 700 069. 2. ITO, WARD 6(3), P-7, CHOWRINGHEE SQUARE, 6 TH FLOOR, KOLKATA 700 069. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA