M/s. Balaji Merchants Pvt. Ltd., , Kolkata V. ITO, Ward - 5(3), Kolkata , Kolkata

ITA 1380/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0982 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 08-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

ITA NO. 1380/KOL/2017 A.Y. 2012-2013 M/S. BALAJI MERCHANTS 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. 1380/KOL/2017 ASSESSMENT YEAR: 2012-2013 M/S. BALAJI MERCHANTS PVT. LIMITED,................ .............................APPELLANT 105, OLD CHINA BAZAR STREET, KOLKATA-700 001 [PAN: AAECB 8832 A] -VS.- INCOME TAX OFFICER,................................ .......................................RESPONDENT WARD-5(3), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: NONE, FOR THE APPELLANT SHRI ANAND KUMAR KEDIA, CIT, D.R., FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : NOVEMBER 28, 2018 DATE OF PRONOUNCING THE ORDER : NOVEMBER 28, 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)-23, KOLKATA DA TED 10.03.2017 PASSED EX-PARTE DISMISSING THE APPEAL OF THE ASSESS EE. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS INI TIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 13.09.2018. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. IN ORDER T O GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE HEARING WAS ADJOUR NED TO 28.11.2018 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO ITA NO. 1380/KOL/2017 A.Y. 2012-2013 M/S. BALAJI MERCHANTS PVT. LIMITED 2 THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADD RESS GIVEN IN THE APPEAL MEMO. ON 28.11.2018, I.E. TODAY, NONE, HOWEV ER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. EVEN THE NOTICE OF THE HEARING SENT TO THE A SSESSEE BY REGISTERED POST WITH A/D HAS COME BACK UNDELIVERED FROM THE PO STAL AUTHORITIES WITH THE REMARK NOT KNOWN. IT APPEARS FROM THIS C ONDUCT OF THE ASSESSEE THAT IT 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, 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 28, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 28 TH DAY OF NOVEMBER, 2018 COPIES TO : (1) M/S. BALAJI MERCHANTS PVT. LIMITED, 105, OLD CHINA BAZAR STREET, KOLKATA-700 001 (2) INCOME TAX OFFICER,. WARD-5(3), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-23, KOLK ATA, ITA NO. 1380/KOL/2017 A.Y. 2012-2013 M/S. BALAJI MERCHANTS PVT. LIMITED 3 (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.