Ganeshvani Commotrade Pvt. Ltd., Howrah V. ITO, Ward-13(2), Kolkata, Kolkata

ITA 1259/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7601 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 30-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 1259/KOL/2017 A.Y. 2012-2 013 GANESHVANI COMMOTRADE PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI A.T. VARKEY, JUDICIAL MEMBER I.T.A. NO. 1259/KOL/2017 ASSESSMENT YEAR: 2012-2013 GANESHVANI COMMOTRADE PVT. LIMITED,................ ......................APPELLANT 16, BRINDABAN DUTTA LANE, SALKIA, HOWRAH-711 106 [PAN: AAECG 6273 C] -VS.- INCOME TAX OFFICER,................................ .......................................RESPONDENT WARD-13(2), KOLKATA, 110, SHANTI PALLY, OPP. RUBY HOSPITAL, KASBA, E.M. BY-PASS, KOLKATA-700 107 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI RADHEY SHYAM, CIT, D.R , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 14, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 14, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKATA DAT ED 22.11.2016. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 10.12.2018. NONE, HOWEVER, APPEARED ON T HE SAID DATE ON BEHALF OF THE ASSESSEE. IN ORDER TO GIVE ONE MORE O PPORTUNITY TO THE ASSESSEE, THE HEARING WAS ADJOURNED TO 14.01.2019 W ITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL MEMO BY REGISTERED POST WITH A/D. ON 14.01.2019, I.E. TODAY, NONE, 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 HAS COME BACK UNDELIVERED FROM THE POSTAL AUTHORITY WITH THE REMARK NOT KNOWN. ITA NO. 1259/KOL/2017 A.Y. 2012-2 013 GANESHVANI COMMOTRADE PVT. LIMITED 2 IT IS ALSO OBSERVED THAT THERE WAS A SIMILAR NON-CO MPLIANCE ON THE PART OF THE ASSESSEE EVEN DURING THE COURSE OF ASSESSMENT P ROCEEDINGS BEFORE THE ASSESSING OFFICER AS WELL AS DURING THE COURSE OF A PPELLATE PROCEEDINGS BEFORE THE LD. CIT(APPEALS) RESULTING INTO PASSING OF EX-PARTE ORDERS. KEEPING IN VIEW THIS CASUAL, NEGLIGENT AND NON-COMP LIANT ATTITUDE OF THE ASSESSEE, IT APPEARS THAT THE ASSESSEE IS NOT SERIO USLY INTERESTED IN PROSECUTING THIS APPEAL FILED 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 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 JANUARY 14, 2019. SD/- SD/- (A.T. VARKEY) (P.M. JAGTAP) JUDICIAL MEMBER V ICE-PRESIDENT (KZ) KOLKATA, THE 14 TH DAY OF JANUARY, 2019 COPIES TO : (1) GANESHVANI COMMOTRADE PVT. LIMITED, 16, BRINDABAN DUTTA LANE, SALKIA, HOWRAH-711 106 (2) INCOME TAX OFFICER, WARD-13(2), KOLKATA, 110, SHANTI PALLY, OPP. RUBY HOSPITAL, KASBA, E.M. BY-PASS, KOLKATA-700 107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKAT A, (4) COMMISSIONER OF INCOME TAX- , ITA NO. 1259/KOL/2017 A.Y. 2012-2 013 GANESHVANI COMMOTRADE PVT. LIMITED 3 (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.