Kasvi Distributors Private Limited , Kolkata V. ITO, Ward - 9(4), Kolkata , Kolkata

ITA 1588/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6127 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 05-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A BHATTACHARJEE

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.1588/KOL/2017 [ASSESSMENT YEAR: 2012 - 13] APPELLANT BY NONE RESPONDENT BY SH. A.BHATTACHARJEE, ADDL. CIT DATE OF HEARING 23.07.2018 DATE OF PRONOUNCEMENT 23.07.2018 ORDER PER P.M.JAGTAP, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 31.03.2017 PASSED BY LD. CIT(A) - 16, KOLKATA FOR AY 2012 - 13. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, NONE HAS APPEARED ON BEH ALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT IS NOTED THAT THERE WAS SIMILAR NON - COMPLIANCE ON THE PART OF THE ASSESSEE BEFORE THE AO DURING THE COURSE OF ASSESSMENT PROCEEDINGS AS WELL AS BEFORE LD.CIT(A) RESULTING INTO EX - PARTE ORDER. KEEPING IN VIEW THIS NON - COMPLIANCE AND NON - COOPERATIVE ATTITUDE OF THE ASSESSEE, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THE APPEAL BEFORE THE TRIBUNAL. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT TH OSE 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 CONSIDERED IN THE CASE OF CIT VS MULTIPLAN INDIA PVT. LTD. 38 ITD 320 (DEL) AND THE JUDGMENT OF THE HONBLE MADHYA KASVI DISTRIBUTORS PVT.LTD., 24G, 2 ND FLOOR, SURA 3 RD LANE, BELIAGHATA, KOLKATA - 700010. PAN - AAECK3317R VS ITO, WARD - 9(4), AYAKAR BHAWAN, KOLKATA - 700069. (APPELLANT) (RESPONDENT) ITA NO. 1588 / KOL/201 7 [ASSESSMENT YEAR: 20 12 - 1 3 ] PAGE | 2 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 DISMISS THE SAME FOR NO N - PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.2018 . S D / - S D / - (S.S.GODARA) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: - 23 .07.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT - KASVI DISTRIBUTORS PVT.LTD., 24G, 2 ND FLOOR, SURA 3 RD LANE, BELIAGHATA, KOLKATA - 700010. 2. RESPONDENT - ITO, WARD - 9(4), KOLKATA - 700069. 3. CIT 4. CIT(APPEALS) CONCERNED 5. DR: ITAT SR.P.S./H.O.O ITAT, KOLKATA