M/s A.P.Engineering Corporation, Kolkata V. I.T.O Wd - 51(4),kolkata., Kolkata

ITA 2230/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 5074 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 07-04-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 08-08-2013
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 2230/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER I.T.A. NO. 2230 /KOL/ 2013 ASSESSMENT YEAR: 2008-2009 M/S. A.P. ENGINEERING CORPORATION,................. ........................APPELLANT AF-321, RABINDRAPALLY, TALBAGAN, KESTOPUR, KOLKATA-700 101 [PAN : AAFFA 1859 E]] -VS.- INCOME TAX OFFICER,................................ ..................................RESPONDENT WARD-51(4), KOLKATA, UTTARAPAN COMPLEX, ULTADANGA, MANICKTOLA CIVIC CENTRE, SCHEME-VII-M, KOLKATA-700 054 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI SALLONG YADEN, ADDL. CIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : APRIL 07, 2016 DATE OF PRONOUNCING THE ORDER : APRIL 15, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXII, KOL KATA DATED 28.05.2013, WHEREBY HE CONFIRMED THE PENALTY OF RS. 37,826/- IMPOSED BY THE ASSESSING OFFICER UNDER SECTION 271B OF THE INC OME TAX ACT, 1961. 2. IN THIS CASE, NOBODY HAS APPEARED ON BEHALF OF T HE ASSESSEE ON THE DATE OF HEARING FIXED ON 07.04.2016. EVEN THE NOTIC E OF THE SAID HEARING SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D HA S BEEN RETURNED BACK BY THE POSTAL AUTHORITIES UNDELIVERED WITH A REMARK LEFT. THE ASSESSEE THUS HAS NOT BOTHERED TO INFORM THE CHANGE OF ADDRE SS, IF ANY, IN ORDER TO FACILITATE THE REGISTRY TO SERVE THE NOTICE OF HEAR ING. KEEPING IN VIEW ALL I.T.A. NO. 2230/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 2 THESE FACTS OF THE CASE, IT APPEARS THAT THE ASSESS EE IS NOT SERIOUSLY INTERESTED 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 APRIL 15, 201 6. SD/- SD/- (N.V. VASUDEVAN) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBE R KOLKATA, THE 15 TH DAY OF APRIL, 2016 COPIES TO : (1) M/S. A.P. ENGINEERING CORPORATION, AF-321, RABINDRAPALLY, TALBAGAN, KESTOPUR, KOLKATA-700 101 (2) INCOME TAX OFFICER, WARD-51(4), KOLKATA, UTTARAPAN COMPLEX, ULTADANGA, MANICKTOLA CIVIC CENTRE, SCHEME-VII-M, KOLKATA-700 054 (3) COMMISSIONER OF INCOME TAX(APPEALS)-XXXII, KOL KATA (4) COMMISSIONER OF INCOME TAX, KOLKATA-II, KO LKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.