Jagabandhu Traders Pvt. Ltd., , Howrah V. ITO, Ward - 13(2), Kolkata, Kolkata

ITA 1338/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1028 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 06-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 1338/KOL/2017 A.Y. 2012-2013 JAGABANDHU TRADERS PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1338/KOL/2017 ASSESSMENT YEAR: 2012-2013 JAGABANDHU TRADERS PVT. LIMITED,................... ............................APPELLANT 33/34, SANATAN MISTRY LAND, GROUND FLOOR, SALKIA, HOWRAH-711 106 [PAN: AACCJ 4804 E] -VS.- INCOME TAX OFFICER,................................ .......................................RESPONDENT WARD-13(2), KOLKATA, 110, SHANTI PALLI, OPPOSITE RUBY HOSPITAL, KASBA, E.M. BYE-PASS, KOLKATA-700 107 APPEARANCES BY: NONE, FOR THE APPELLAN T SHRI ANAND KUMAR KEDIA, CIT, D.R., FOR THE RESPONDE NT DATE OF CONCLUDING THE HEARING : NOVEMBER 29, 2018 DATE OF PRONOUNCING THE ORDER : NOVEMBER 29, 2018 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 25.10.2016 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESS EE. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS FIX ED FOR HEARING INITIALLY ON 13.09.2018. NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON THE SAID DATE. I N ORDER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE HEARING WAS ADJOUR NED TO 29.11.2018 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADD RESS GIVEN IN THE ITA NO. 1338/KOL/2017 A.Y. 2012-2013 JAGABANDHU TRADERS PVT. LIMITED 2 APPEAL MEMO. ON 29.11.2018, I.E. DAY, NONE, HOWEVER , HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. EVEN THE NOTICE SENT TO THE ASSESSEE BY REGI STERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO HAS COME BACK UNDELIVERED FROM THE POSTAL AUTHORITIES WITH THE REMARK NOT KNOWN. THE ASSESSEE THUS HAS NOT EVEN BOTHERED TO FURNISH ITS COMPLETE/CORRE CT ADDRESS IN ORDER TO FACILITATE THE SERVICE OF NOTICE. IT IS ALSO OBSERV ED THAT THERE WAS A SIMILAR NON-COMPLIANCE ON THE PART OF THE ASSESSEE BEFORE T HE ASSESSING OFFICER DURING THE COURSE OF ASSESSMENT PROCEEDINGS AS WELL AS BEFORE THE LD. CIT(APPEALS) DURING THE COURSE OF APPELLATE PROCEED INGS RESULTING INTO EX-PARTE ORDERS. IT APPEARS FROM THE NON-COMPLIANT AND NON-COOPERATIVE ATTITUDE OF THE ASSESSEE THAT IT IS NOT SERIOUSLY I NTERESTED 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 NOVEMBER 29, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 29 TH DAY OF NOVEMBER, 2018 ITA NO. 1338/KOL/2017 A.Y. 2012-2013 JAGABANDHU TRADERS PVT. LIMITED 3 COPIES TO : (1) JAGABANDHU TRADERS PVT. LIMITED, 33/34, SANATAN MISTRY LAND, GROUND FLOOR, SALKIA, HOWRAH-711 106 (2) INCOME TAX OFFICER, ` WARD-13(2), KOLKATA, 110, SHANTI PALLI, OPPOSITE RUBY HOSPITAL, KASBA, E.M. BYE-PASS, KOLKATA-700 107 (3) COMMISSIONER OF INCOME TAX (APPEALS)-5, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.