M/s. North Point Contractors , Jalpaiguri V. ITO, Ward - 1(3), Jalpaiguri , Jalpaiguri

ITA 1398/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8377 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-04-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 27-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

ITA NO. 1398/KOL/2018 ASSESSMENT YEAR: 2014-2015 M/S. NORTH POINT CONTRACTORS 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) I.T.A. NO. 1398/KOL/2018 ASSESSMENT YEAR: 2014-2015 M/S. NORTH POINT CONTRACTORS,...................... .............................APPELLANT C/O. SARBARTHA GHOSH, SEN PARA, P.O. & DIST. JALPAIGURI-735 101 [PAN: AACFN 5337 P] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-1(3), JALPAIGURI, C.R. BUILDING, NAYABASTI, P.O. & DIST. JALPAIGURI-7 35 101 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 11, 2019 DATE OF PRONOUNCING THE ORDER : APRIL 11, 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), JALPAIGURI DA TED 09.04.2018. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 01.10.2018. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE ON THE SAID DATE AND HEARING, THEREFORE, W AS ADJOURNED TO 01.01.2019 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D . ON 01.01.2019 AS WELL AS ON 21.01.2019 AND 04.03.2019 WHEN THE APPEA L WAS FIXED FOR HEARING, THE ASSESSEE CONSISTENTLY SOUGHT ADJOURNME NTS ON ONE PRETEXT OR THE OTHER. THEREAFTER THE APPEAL WAS FIXED FOR FINA L HEARING ON 11.04.2019. ON 11.04.2019, 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 NON-COMPLIANT ATTITUDE OF THE ASSESSEE, IT ITA NO. 1398/KOL/2018 ASSESSMENT YEAR: 2014-2015 M/S. NORTH POINT CONTRACTORS 2 APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTEREST ED 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 11, 201 9. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KZ) KOLKATA, THE 11 TH DAY OF APRIL, 2019 COPIES TO : (1) M/S. NORTH POINT CONTRACTORS, C/O. SARBARTHA GHOSH, SEN PARA, P.O. & DIST. JALPAIGURI-735 101 (2) INCOME TAX OFFICER, WARD-1(3), JALPAIGURI, C.R. BUILDING, NAYABASTI, P.O. & DIST. JALPAIGURI-7 35 101 (3) COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGUR I, (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.