M/s. Accurate Shoppers Pvt. Ltd., , Kolkata V. ITO, Technical - 2, Kolkata , Kolkata

ITA 151/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4754 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 01-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RADHESHYAM

Judgement Text

ITA NO. 151/KOL/2018 ASSESSMENT YEAR: 2012-2013 M/S. ACCURATE SHOPPERS 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. 151/KOL/2018 ASSESSMENT YEAR: 2012-2013 M/S. ACCURATE SHOPPERS PVT. LIMITED,............... ..........................APPELLANT 5/1, CLIVE ROW, 4 TH FLOOR, ROOM NO. 125, KOLKATA-700 001 [PAN: AAICA 9908 Q] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT TECHNICAL-2, KOLKATA, AAYAKAR BHAWAN, 3 RD FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI RADHESHYAM, CIT, D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : FEBRUARY 11, 2019 DATE OF PRONOUNCING THE ORDER : FEBRUARY 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)-13, KOLKATA DA TED 22.08.2017. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 03.12.2018. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE ON THE SAID DATE. IN ORDER TO GIVE ONE MOR E OPPORTUNITY TO THE ASSESESE, THE HEARING WAS ADJOURNED BY THE BENCH ON 07.01.2019 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 07.01.2019, THE ASSESSEE SOUGHT ADJOURNMEN T AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 22.01.2019. ON 22.01.2 019, THE ASSESSEE ITA NO. 151/KOL/2018 ASSESSMENT YEAR: 2012-2013 M/S. ACCURATE SHOPPERS PVT. LIMITED 2 AGAIN SOUGHT ADJOURNMENT AND ACCORDINGLY THE HEARIN G WAS ADJOURNED TO 11.02.2019. ON 11.02.2019, I.E. TODAY, NONE, HOWEVE R, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS NON-COOPERATIVE AND NON -COMPLIANT ATTITUDE 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 FEBRUARY 11, 2019. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 11 TH DAY OF FEBRUARY, 2019 COPIES TO : (1) M/S. ACCURATE SHOPPERS PVT. LIMITED, 5/1, CLIVE ROW, 4 TH FLOOR, ROOM NO. 125, KOLKATA-700 001 (2) INCOME TAX OFFICER, TECHNICAL-2, KOLKATA, AAYAKAR BHAWAN, 3 RD FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKAT A, (4) COMMISSIONER OF INCOME TAX- , ITA NO. 151/KOL/2018 ASSESSMENT YEAR: 2012-2013 M/S. ACCURATE SHOPPERS PVT. LIMITED 3 (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.