Cyber Advisory Services Pvt. Ltd., , Kolkata V. ITO, TRO-2, Kolkata , Kolkata

ITA 1623/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6130 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 13 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: 10-07-2017
• 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.1623/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 26.04.2017 PASSED BY LD. CIT(A) - 23, KOLKATA FOR AY 2012 - 13. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, NONE HAS AP PEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. EVEN THE NOTICE OF THE SAID HEARING SENT TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL MEMO HAS COME BACK UNDELIVERED FROM THE POSTAL AUTHORITY WITH THE REMARK LEFT. THE ASSESSEE , THUS , APPEARS TO HAVE NOT INFORMED ITS NEW ADDRESS TO FACILITATE THE SERVICE OF NOTICE OF HEARING BY THE REGISTRY. IT IS ALSO NOTED THAT TH E RE WAS A SIMILAR NON - COMPLIANCE ON THE PART OF THE ASSESSEE BEFORE THE AO DURING THE COURSE OF ASSESSMENT PROCEEDINGS AS WELL AS BEFORE THE LD.CIT(A) DURING THE COURSE OF APPELLATE PROCEEDINGS RESULTING INTO EX - PARTE ORDERS. IT APPEARS FROM THIS NEGLIGENT, NON - COOPERATIVE AND NON - COMPLIANCE ATTITUDE OF THE ASSESSEE THAT THE ASSESSEE IS NOT SERIO USLY INTERESTED IN PROSECUTING THE APPEAL BEFORE THE TRIBUNAL. CYBER ADVISORY SERVICES PVT.LTD., 17, TARA TALLA ROAD, KOLKATA - 700088. PAN - AABCC0463D VS ITO, TRO - 2, P - 7, CHOWRINGHEE SQUARE, ROOM NO.3/70, KOLKATA - 700069. (APPELLANT) (RESPONDENT) ITA NO. 1589/ KOL/201 7 [ASSESSMENT YEAR: 20 12 - 13 ] PAGE | 2 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIENT. CON SIDERING 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 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 NON - 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 - CYBER ADVISORY SERVICES PVT.LTD., 17, TAR TALLA ROAD, KOLKATA - 700010. 2. RESPONDENT - ITO, TRO - 2, P - 7, CHOWRINGHEE SQAURE, ROOM NO.3/70, KOLKATA - 700069. 3. CIT 4. CIT(APPEALS) CONCERNED 5. DR: ITAT SR.P.S./H.O.O ITAT, KOLKATA