M/s. Maateshwari Vanijya Pvt. Ltd., , Kolkata V. ITO, Ward - 7(1), Kolkata , Kolkata

ITA 1367/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4781 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 22-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS

Judgement Text

ITA NO. 1367/KOL/2018 ASSESSMENT YEAR: 2012-2013 M/S. MAATESHWARI VANIJYA PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 1367/KOL/2018 ASSESSMENT YEAR: 2012-2013 M/S. MAATESHWARI VANIJYA PVT. LIMITED,............. ....................APPELLANT 10, BALRAM DEY STREET, KOLKATA-700 006 [PAN: AAECM 3664 R] -VS.- INCOME TAX OFFICER,................................ ......................................RESPONDENT WARD-7(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: N O N E, FOR THE APPELLANT SMT. RANU BISWAS, JCIT , SR. D.R., FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : FEBRUARY 12, 2019 DATE OF PRONOUNCING THE ORDER : FEBRUARY 12, 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)-18, KOLKATA DA TED 12.03.2018. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, I.E. 12.02.2019, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPL ICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT IS OBSERVED THAT THE RE WAS A SIMILAR NON- COMPLIANCE ON THE PART OF THE ASSESSEE DURING THE C OURSE OF ASSESSMENT PROCEEDINGS BEFORE THE ASSESSING OFFICER AS WELL AS DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE THE LD. CIT(APPEALS) R ESULTING INTO PASSING OF EX-PARTE ORDER. IT IS ALSO NOTED THAT EVEN THE N OTICE OF HEARING SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADD RESS GIVEN IN THE APPEAL MEMO HAS COME BACK UNDELIVERED WITH THE REMA RK NOT KNOWN. KEEPING IN VIEW THIS NON-COMPLIANT AND NON-COOPERAT IVE ATTITUDE OF THE ITA NO. 1367/KOL/2018 ASSESSMENT YEAR: 2012-2013 M/S. MAATESHWARI VANIJYA PVT. LIMITED 2 ASSESSEE THAT IT IS NOT SERIOUSLY INTERESTED IN PRO SECUTING 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 FEBRUARY 12, 2019. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 12 TH DAY OF FEBRUARY, 2019 COPIES TO : (1) M/S. MAATESHWARI VANIJYA PVT. LIMITED, 10, BALRAM DEY STREET, KOLKATA-700 006 (2) INCOME TAX OFFICER, WARD-7(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-18, KOLKAT A, (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.