Bhargabi Dealers Private Limited, Kolkata V. ITO, Ward-5(3), Kolkata, Kolkata

ITA 1954/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0475 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 31-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (D), KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. GODARA, JM] I.T.A. NO. 1954/KOL/2017 ASSESSMENT YEAR: 2012-13 BHARGABI DEALERS PVT. LTD........................................................APPELLANT 3, SAKLAT PLACE, KOLKATA 700 072. [PAN: AAECB 9306 M] ITO, WARD 5(3), KOLKATA...................................RESPONDENT AAYAKAR BHAWAN, 8 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI A.K. TIWARI, CIT (DR) APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 18, 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 18, 2018 ORDER PER P.M. JAGTAP, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 2, KOLKATA DATED 29.09.2016. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 07.08.2018. NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE AND HEARING THEREFORE WAS ADJOURNED TO 18.09.2018 WITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING BY RPAD TO THE ADDRESS OF THE ASSESSEE AS GIVEN IN THE APPEAL MEMO. ON 18.09.2018, THAT IS TODAY, NOBODY AGAIN HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT IS NOTED THAT THERE WAS A SIMILAR NON- COMPLIANCE ON THE PART OF THE ASSESSEE EVEN BEFORE THE LD. CIT(A) RESULTING INTO AN EX-PARTE PASSED BY THE LD. CIT(A). IT APPEARS FROM 2 I.T.A. NO. 1954/KOL/2017 ASSESSMENT YEAR: 2012-13 BHARGABI DEALERS PVT. LTD. THIS CONDUCT OF THE ASSESSEE THAT HE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED 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 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 18 TH SEPTEMBER, 2018. SD/- SD/- (S.S. GODARA) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18/09/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. BHARGABI DEALERS PVT. LTD., 3, SAKLAT PLACE, KOLKATA 700 072. 2. ITO, WD-5(3), AAYAKAR BHAWAN, 8 TH FLOOR, P-7, CHOWRINGHEE SQUARE, KOLKATA 700 069. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA