M/s. Dey Trading Company , Kolkata V. ITO, Ward - 49(3), Kolkata , Kolkata

ITA 1371/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7875 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-04-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 25-06-2018
• Court: TRIBUNAL

Judgement Text

ITA NO. 1371/KOL/2018 ASSESSMENT YEAR: 2011-2012 M/S. DEY TRADING COMPANY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) I.T.A. NO. 1371/KOL/2018 ASSESSMENT YEAR: 2011-2012 M/S. DEY TRADING COMPANY,.......................... .............................APPELLANT 123, FEEDER ROAD, BELGHORIA, KOLKATA-700 056 [PAN: AAEFD 9332 N] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-49(3), KOLKATA, MANICKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, DS-3, KOLKATA-700 054 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI SHANKAR HALDER, JCIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 23, 2019 DATE OF PRONOUNCING THE ORDER : APRIL 23, 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)-15, KOLKATA DA TED 07.03.2018. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 26.09.2018. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE ON THE SAID DATE. THE HEARING ACCORDINGLY WAS ADJOURNED TO 19.12.2018 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D . ON 19.12.2018, THE ASSESSEE SOUGHT ADJOURNMENT AND ACCORDINGLY THE HEA RING WAS ADJOURNED TO 21.02.2019. ON 21.02.2019, THE ASSESSEE AGAIN SO UGHT ADJOURNMENT AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 14.03.2019 . AT THE TIME OF HEARING FIXED ON 14.03.2019, THE LD. AUTHORIZED REP RESENTATIVE OF THE ASSESSEE WAS DIRECTED BY THE BENCH TO FILE THE REVI SED GROUNDS KEEPING IN VIEW THE RELEVANT RULES. THE HEARING ACCORDINGLY WA S ADJOURNED TO ITA NO. 1371/KOL/2018 ASSESSMENT YEAR: 2011-2012 M/S. DEY TRADING COMPANY 2 23.04.2019. ON 23.04.2019, I.E. TODAY, NONE, HOWEVE R, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. KEEPING IN VIEW THIS CONDUCT 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 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, I 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 APRIL 23, 201 9. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KZ) KOLKATA, THE 23 RD DAY OF APRIL, 2019 COPIES TO : (1) M/S. DEY TRADING COMPANY, 123, FEEDER ROAD, BELGHORIA, KOLKATA-700 056 (2) INCOME TAX OFFICER, WARD-49(3), KOLKATA, MANICKTALA CIVIC CENTRE, UTTARAPAN COMPLEX, DS-3, KOLKATA-700 054 (3) COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLK ATA, (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.