M/s. MAA TARA AGRO INDUSTRIES, Murshidabad V. ITO, Ward-4, Murshidabad,

ITA 233/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1549 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 5 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 12-07-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 07-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 233/KOL./2014 ASSESSMENT YEAR: 2006-2007 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 233/KOL/ 2014 ASSESSMENT YEAR: 2006-2007 M/S. MAA TARA AGRO INDUSTRIES,..................... ..........................APPELLANT VILL. + P.O. SATITARA, MURSHIDABAD-742 132 [PAN: AAMFM 5316 R] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-4, MURSHIDABAD APPEARANCES BY: N O N E , FOR THE ASSESSEE SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, D.R., FOR TH E DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 12, 2017 DATE OF PRONOUNCING THE ORDER : JULY 12, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. .: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, KOLKATA DATED 30.10.2013. 2. IN THIS CASE THE APPEAL FILED BY THE ASSESSEE WA S INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 04.07.2016. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE AND THE HEA RING, THEREFORE, WAS ADJOURNED TO 10.08.2016. THE ASSESSEE, HOWEVER, SOU GHT ADJOURNMENT ON 10.08.2016 AS WELL AS ON 02.09.2016 AND 30.09.2016 WHEN ITS APPEAL WAS FIXED FOR HEARING. THE HEARING THEREAFTER WAS ADJOU RNED TO 28.11.2016, BUT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE OR EVEN ON 20.02.2017 WHEN THE APPEAL WAS FIXED FOR HEARING. T HEREAFTER THE HEARING WAS FIXED ON 15.03.2017 BUT THE ASSESSEE SOUGHT ADJ OURNMENT ON THE SAID DATE AS WELL AS ON 28.04.2017 WHEN THE APPEAL WAS F IXED FOR HEARING. THEREAFTER THE HEARING WAS FIXED ON 06.06.2017, BUT NONE APPEARED ON THE SAID DATE. IN ORDER TO GIVE FINAL OPPORTUNITY T O THE ASSESSEE, THE HEARING WAS ADJOURNED AND FIXED ON 12.07.2017. ON 1 2.07.2017, I.E. TODAY, I.T.A. NO. 233/KOL./2014 ASSESSMENT YEAR: 2006-2007 PAGE 2 OF 2 NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESS EE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT IT IS NOT SERIOUSLY IN TERESTED 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, I 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 JULY 12, 2017 . SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF JULY, 2017 COPIES TO : (1) M/S. MAA TARA AGRO INDUSTRIES, VILL. + P.O. SATITARA, MURSHIDABAD-742 132 (2) INCOME TAX OFFICER, WARD-4, MURSHIDABAD (3) COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, K OLKATA; (4) COMMISSIONER OF INCOME TAX ,KOLKAT A (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.