Better Mercantile Pvt. Ltd., , Kolkata V. ITO, Ward - 7(3), Kolkata , Kolkata

ITA 1354/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6386 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 07-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B DAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D, BENC H KOLKATA BEFORE SHRI S.S. GODARA, JM & DR. A.L.SAINI, AM ITA NO.1354/KOL/2017 (A.Y: 2012-13) BETTER MERCANTILE PVT. LTD. 23/1, PRINCIPAL KHUDIRAM BOSE ROAD KOLKATA 700006. VS. ITO, WARD-7(3), KOLKATA AAYAKAR BHAWAN, P-7,CHOWRINGHEE SQUARE, KOLKATA-700069. ./ ./PAN/GIR NO. : AAICS 6024 M ( /APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY : NONE REVENUE BY : SHRI B.DAS, ADDL.CIT / DATE OF HEARING : 07/06/2018 /DATE OF PRONOUNCEMENT: 07/06/2018 / O R D E R PER DR. ARJUN LAL SAINI, AM: THE CAPTIONED APPEAL FILED BY THE ASSESSEE, PERTAIN ING TO ASSESSMENT YEAR 2012-13, IS DIRECTED AGAINST THE ORDER PASSED BY LD . COMMISSIONER OF INCOME TAX (APPEALS)-16, KOLKATA DATED 23.03.2017. 2. NOTICE OF HEARING OF THIS APPEAL WAS SENT T O THE ASSESSEE AT THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36. THE SAID NOTICE HAS NOT BEEN RETURNED UNSERVED. THIS APPEAL WAS LISTED FOR HEARING BEFORE THE TRIBU NAL ON 07.06.2018. TODAY I.E. ON 07.06.2018 WHEN THE CASE WAS CALLED FOR HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT WAS MA DE. IT MEANS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. HENCE TH E APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON PROSECUTION. FOR THI S VIEW WE FIND SUPPORT FROM THE FOLLOWING DECISIONS :- (1). IN THE CASE OF CIT VS B.N.BHATTACHRGEE AND AN OTHER, REPORTED IN 118 ITR 461 [RELEVANT PAGES 477 & 478] WHEREIN THEIR LO RDSHIPS HAVE HELD THAT : THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. BETTER MERCANTILE PVT. LTD. ITA NO.1354/KOL/2017 A.Y: 2012-13 2 (2). IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT; 223 ITR 480 (MP) WHILE DISMISSING THE REFERENCE MADE AT THE INS TANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN THEIR ORDER : IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION O F THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT B OUND TO ANSWER THE REFERENCE. (3). IN THE CASE OF COMMISSIONER OF INCOME-TAX VS M ULTIPLAN INDIA (P) LTD.: 38 ITD 320(DEL), THE APPEAL FILED BY THE REVENUE BE FORE THE TRIBUNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING N OBODY REPRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURN MENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON THAT DATE. THE TRIBUNAL ON THE BAS IS OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UN ADMIT TED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RUL ES, 1963. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS; I.E. VIGILANTIBUS NON DORMIENTIBUS, JURA SUBVENIUNT. 4. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE T O MOVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07/06/20 18. SD/- SD/- (S.S.GODARA) (DR. A. L. SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA; DATED: 07/06/2018 RG, SPS BETTER MERCANTILE PVT. LTD. ITA NO.1354/KOL/2017 A.Y: 2012-13 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT- BETTER MERCANTILE PVT. LTD. 2. / THE RESPONDENT.- ITO, WARD-7(3), KOLKATA 3. ( ) / THE CIT(A)-16, KOLKATA. 4. / CIT-3, KOLKATA. 5. ! $$% , % , / DR, ITAT, KOLKATA 6. ( / GUARD FILE. //TRUE COPY// BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/D.D.O, I.T.A.T, KOLKATA BENCHES, KOLKATA .