Class Commercial Pvt. Ltd., , Kolkata V. ITO, Ward - 7(1), Kolkata, Kolkata

ITA 1631/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0976 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 11-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 1631/KOL/2017 A.Y. 2012-2013 CLASS COMMERCIAL PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1631/KOL/2017 ASSESSMENT YEAR: 2012-2013 M/S. CLASS COMMERCIAL PVT. LIMITED,................ .........................APPELLANT 23/1, PRINCIPAL KHUDIRAM BOSE ROAD, KOLKATA-700 006 [PAN: AAICS 6023 N] -VS.- INCOME TAX OFFICER,................................ .......................................RESPONDENT WARD-7(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: NONE, FOR THE APPELLAN T SHRI SANKAR HALDER, ADDL. CIT, SR. D.R., FOR THE RESPONDE NT DATE OF CONCLUDING THE HEARING : NOVEMBER 28, 2018 DATE OF PRONOUNCING THE ORDER : NOVEMBER 28, 2018 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)-16, KOLKATA DA TED 30.03.2017 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS FIX ED FOR HEARING INITIALLY ON 17.10.2018. THE BENCH, HOWEVER, DID NO T FUNCTION ON 17.10.2018 AND ACCORDINGLY THE HEARING WAS ADJOURNE D TO 28.11.2018. ON 28.11.2018, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HA S BEEN FILED DESPITE THE FACT THAT THE NOTICE OF THE SAID HEARING WAS GI VEN TO THE ASSESSEE THROUGH NOTICE BOARD. IT WAS ALSO NOTED THAT THERE WAS A SIMILAR ITA NO. 1631/KOL/2017 A.Y. 2012-2013 CLASS COMMERCIAL PVT. LIMITED 2 COMPLIANCE ON THE PART OF THE ASSESSEE BEFORE THE A SSESSING OFFICER DURING THE COURSE OF ASSESSMENT PROCEEDINGS AS WELL AS BEFORE THE LD. CIT(APPEALS) DURING THE COURSE OF APPELLATE PROCEED INGS RESULTING INTO EX-PARTE ORDERS. IT APPEARS FROM THE NON-COMPLIANT AND NON-COOPERATIVE ATTITUDE OF THE ASSESSEE THAT IT IS NOT SERIOUSLY I NTERESTED 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 NOVEMBER 28, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 28 TH DAY OF NOVEMBER, 2018 COPIES TO : (1) M/S. CLASS COMMERCIAL PVT. LIMITED, 23/1, PRINCIPAL KHUDIRAM BOSE ROAD, KOLKATA-700 006 (2) INCOME TAX OFFICER, WARD-7(1), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-16, KOLK ATA, (4) COMMISSIONER OF INCOME TAX- , ITA NO. 1631/KOL/2017 A.Y. 2012-2013 CLASS COMMERCIAL 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.