M/s L.S.Davar & Co., Kolkata V. J.C.I.T Range - 32,Kolkata, Kolkata

ITA 2285/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4664 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 27-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 22-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BIS WAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA (BEFORE SHRI M. BALAGANESH, A.M. & SHRI S.S.VISWANE THRA RAVI, J.M.) ITA NOS. 2285/KOL/2013 : ASSTT. YEAR : 2009-10 M/S. L.S.DAVAR & CO. PAN: AAAFL 9906C VS J.C.I.T., RANGE-32, KOLKATA (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. RANU BIS WAL, JCIT, SR.DR DATE OF HEARING : 27.06.2016 DATE OF PRONOUNCEMENT :27.06.2016 ORDER SHRI S.S.VISWANETHRA RAVI, J.M. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER DATED 15.03.2013 PASSED BY THE CIT(A)-XIX, KOLKATA IN APP EAL NO.256/CIT(A)-XIX/RANGE-32/KOL/11-12 FOR THE ASSESS MENT YEAR 2009- 10 PASSED UNDER SECTION 143(3) OF THE I.T.ACT. 2. AT THE TIME OF HEARING, NOBODY APPEARED ON BEHAL F OF THE ASSESSEE TODAY I.E., ON 27.06.2016, DESPITE THE FACT THAT TH E DATE OF HEARING ON 27.06.2016 WAS INFORMED TO THE ASSESSEE AT THE TIME OF LAST HEARING ON 04.05.2016 WHEN THE ASSESSEE FILED ADJOURNMENT PETI TION AND THAT WAS GRANTED BY THE HONBLE BENCH AND THEN THE DATE OF H EARING ON 27.06.2016 WAS INFORMED TO THE ASSESSEE. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MAT TER. 2 ITA NOS.2285/KOL/2013 M/S . L.S.DAVAR & CO. ASSESSMENT YEAR: 2009-10 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE W HO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DI CTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVI SIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CON SIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREAT THIS APPEAL AS UNADMITTED. 4. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFE RENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RET URNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND T HERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-4 78) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF AP PEAL BUT EFFECTIVELY PURSUING THE SAME. 3 ITA NOS.2285/KOL/2013 M/S . L.S.DAVAR & CO. ASSESSMENT YEAR: 2009-10 7. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA , WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JUNE, 2016. SD/- SD/- ( M. BALAGANESH) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27/06/2016 TALUKDAR/SR.PS(OS) COPY OF ORDER FORWARDED TO: 1 SRI M/S. L.S. DAVAR & CO., 1B & 1C, MONALISA, 17, C AMAC STREET, KOLKATA 700 017. 2 J.C.I.T., RANGE-32, KOLKATA 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA