M/s. Action Enclave Private Limited, Kolkata V. ITO, Ward-4(3), Kolkata, Kolkata

ITA 1910/KOL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 8481 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 25-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK

Judgement Text

ITA NO. 1910/KOL/2017 A.Y. 2008-2 009 M/S. ACTION ENCLAVE 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. 1910/KOL/2017 ASSESSMENT YEAR: 2008-2009 M/S. ACTION ENCLAVE PVT. LIMITED,.................. .............................APPELLANT 9/12, LAL BAZAR STREET, MERCANTILE BUILDING, 3 RD FLOOR, BLOCK-B, ROOM N0. 10, KOLKATA-700 001 [PAN: AAGCA 8601 E] -VS.- INCOME TAX OFFICER,................................ ........................................RESPONDENT WARD-4(3), KOLKATA, AAYAKAR BHAWAN, 8 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI A.K. NAYAK CIT(D.R) , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 02, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 02, 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)-17, KOLKATA DA TED 29.05.2017. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 14.11.2018. THE BENCH, HOWEVER, DID NOT FUNCTION ON 14.11.2018 AND THE HEARING, THEREFORE, WAS ADJOURNE D TO 02.01.2019. ON 02.01.2019, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HA S BEEN FILED INSPITE OF THE FACT THAT THE NOTICE OF THE SAID HEARING WAS GIVEN TO THE ASSESSEE THROUGH NOTICE BOARD. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT IT ITA NO. 1910/KOL/2017 A.Y. 2008-2 009 M/S. ACTION ENCLAVE PVT. LIMITED 2 IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APP EAL 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 JANUARY 02, 2 019. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 2 ND DAY OF JANUARY, 2019 COPIES TO : (1) M/S. ACTION ENCLAVE PVT. LIMITED, 9/12, LAL BAZAR STREET, MERCANTILE BUILDING, 3 RD FLOOR, BLOCK-B, ROOM N0. 10, KOLKATA-700 001 (2) INCOME TAX OFFICER, WARD-4(3), KOLKATA, AAYAKAR BHAWAN, 8 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-17, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.