M/s. Bhupati Logistics (P) Ltd., , Kolkata V. ITO, Ward - 5(3), Kolkata, Kolkata

ITA 1455/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6058 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 16-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER AND SH. S.S.GODARA, JUDICIAL MEMBER ITA NO.1455/KOL/2017 [ASSESSMENT YEAR: 2012 - 13] APPELLANT BY NONE RESPONDENT BY SH. A.K.TIWARI, CIT DR DATE OF HEARING 26.07.2018 DATE OF PRONOUNCEMENT 26.07.2018 ORDER PER P.M.JAGTAP, ACCOUNTANT MEMBER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) - 23, KOLKATA DATED 26.04.2017 PASSED EX - PARTE DISMISSING THE APPEAL OF THE ASSESSEE. 2. THE APPEAL FILED BY THE ASSESSEE IN THIS CASE WAS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 19 .06.2018. NONE HOWEVER APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. IN ORDER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE HEARING WAS ADJO URNED TO 26.07.2018 WITH THE DIRECTION TO THE REGISTRY TO SEND NOTICE OF THE SAID HEARING TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL MEMO BY RPAD. ON 26.07.2018 I.E. TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED D ESPIT E THE FACT THAT THE NOTICE OF THE SAID HEARING WAS DULY SERVED O N THE ASSESSEE. IT IS ALSO OBSERVED THAT THERE WAS A SIMILAR NON - COMPLIAN CE ON THE PART OF THE ASSESSEE BEFORE THE LD.CIT(A) RESULTING INTO EX - PARTE ORDER P ASSED BY LD.CIT(A). KEEPING IN VIEW THIS CASUAL, NON - COMPLIANT AND NON - COOPERATIVE ATTITUDE OF THE ASSESSEE, IT APPEARS THAT M/S. BHUPATI LOGISTICS (P.) LTD., 20A, N.S.ROAD, 3 RD FLOOR, ROOM NO.3H, KOLKATA - 700001. PAN - AAECB6152H VS ITO, WARD - 5 ( 3 ), AAYAKAR BHAWAN, P / 7, CHOWRINGHEE SQUARE, KOLKATA - 700069. (APPELLANT) (RESPONDENT) ITA NO. 1455/ KOL/201 7 [ASSESSMENT YEAR: 20 12 - 13 ] PAGE | 2 THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 3. THE LAW ASSISTS THOSE WHO ARE VI GILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL 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 CONSI DERED IN THE CASE OF CIT VS MULTIPLAN INDIA PVT. LTD. 38 ITD 320 (DEL) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HALKAR VS C.W.T. REPORTED IN 223 ITR 480, WE TREAT THIS APPEAL AS UNADMITTED AND DISMIS S THE SAME FOR NON - PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 26.07.2018. S D / - S D / - (S.S.GODARA) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: - 26.07.2018 *AMIT KUMAR* ITA NO. 1455/ KOL/201 7 [ASSESSMENT YEAR: 20 12 - 13 ] PAGE | 3 COPY FORWARDED TO: 1. APPELLANT - M/S. BHUPATI LOGISTICS (P.) LTD., 20A, N.S.ROAD, 3 RD FLOOR, ROOM NO.3H, KOLKATA - 700001. 2. RESPONDENT - IT O , WARD - 5(3), AAYAKAR BHAWAN, P/7, CHOWRINGHEE SQUARE, KOLKATA - 700 069. 3. CIT - KOLKATA 4. CIT(APPEALS) - KOLKATA BENCH 5. DR: ITAT - KOLKATA SR.P.S./H.O.O ITAT, KOLKATA