M/s Motilal Chunilal & Muktalal Shaw(HUF), Kolkata V. ACIT, Circle-43, Kolkata, Kolkata

ITA 1903/KOL/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 3906 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 29-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH D, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.1903/KOL/2016 (ASSESSMENT YEAR-2012-13) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 28.06.2016 PASSED BY CIT(A)-13, KOLKATA FOR AY 2012-13. 2. AT THE TIME OF HEARING, THE ASSESSEE CALLED ABSENT. ON PERUSAL OF THE RECORD, IT IS NOTED THAT THE ASSESSEE FILED THIS APPEAL ON 29.09.2016 AND FROM THEN ONWARDS, THE APPEAL WAS ADJOURNED TO FROM TIME TO TIME ON THE REQUEST OF THE AR ON BEHALF OF THE ASSESSEE. TODAY I.E. 30.10.2018, WHEN THE MATTER WAS CALLED, THERE IS NO REPRESENTATION ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FILED SEEKING ADJOURNMENT. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL BEFORE THE TRIBUNAL. 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. 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 PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HALKAR VS C.W.T. REPORTED M/S. MOTILAL CHUNILAL & MUKTALAL SHAW (HUF), 66, B.K.PAL AVENUE, KOLKATA-700005. PAN-AAKHM5072N VS AC IT , CIRCLE-43, 54/2, RAFI AHMED KIDWAI ROAD, KOLKATA-700016. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH.S.HALDER, ADDL.CIT DATE OF HEARING 30.10.2018 DATE OF PRONOUNCEMENT 30.10.2018 ITA NO.1903/KOL/2016 (ASSESSMENT YEAR-2012-13) PAGE | 2 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 30.10.2018. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:-30.10.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- M/S. MOTILAL CHUNILAL & MUKTALAL SHAW (HUF), 66, B.K.PAL AVENUE, KOLKATA-700005. 2. RESPONDENT- ACIT, CIRCLE-43, 54/2, RAFI AHMED KIDWAI ROAD, KOLKATA- 700016. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES SR.P.S./H.O.O ITAT, KOLKATA