The Jute Corporation of India Ltd., , Kolkata V. ITO, Ward - 1(3), Kolkata , Kolkata

ITA 2428/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2773 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 08-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C J SINGH
• Keywords: Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A), KOLKATA [ BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT (KZ) & SHRI S.S. VISWANETHRA RAVI, JM ] I.T.A. NO. 2428/KOL/2017 ASSESSMENT YEAR: 2011-12 THE JUTE CORPORATION OF INDIA LTD...................................................APPELLANT 15N, NELLIE SENGUPTA SARANI, 7 TH FLOOR, KOLKATA 700 087. [PAN: AABCT 8820 B] ITO, WARD 1(3), KOLKATA...................................RESPONDENT P-7, CHOWRINGHEE SQUARE, 4 TH FLOOR, KOLKATA 700 069. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI C.J. SINGH, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 12, 2019 DATE OF PRONOUNCING THE ORDER : JUNE 12, 2019 ORDER PER P.M. JAGTAP, VICE-PRESIDENT (KZ) THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 1, KOLKATA DATED 08.08.2017. 2. IN THIS CASE, APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 05.09.2018. THE ASSESSEE HOWEVER SOUGHT ADJOURNMENT ON THE SAID DATE AS WELL AS ON 16.10.2018 AND 19.11.2018 WHEN ITS APPEAL WAS FIXED FOR HEARING. THEREAFTER, THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 27.12.2018 AND 06.02.2019 BUT THE HEARING COULD NOT TAKE PLACE ON THE SAID DATES AS THE APPLICATION FOR CONDONATION OF DELAY IN FILING ITS APPEAL WAS NOT FILED BY THE ASSESSEE. THE HEARING, THEREFORE, WAS ADJOURNED TO 14.03.2019 ON WHICH DATE THE ASSESSEE AGAIN SOUGHT FOR ADJOURNMENT. THEREAFTER, THE HEARING WAS FIXED ON 29.04.2019 AND 21.05.2019 BUT THE SAME COULD NOT TAKE 2 I.T.A. NO. 2428/KOL/2017 ASSESSMENT YEAR: 2011-12 THE JUTE CORPORATION OF INDIA LTD. PLACE AS THE BENCH DID NOT FUNCTION ON THE SAID DATES. THE HEARING, THEREFORE, WAS ADJOURNED TO 12.06.2019 AND NOTICE OF THE SAME WAS GIVEN TO THE ASSESSEE THROUGH NOTICE BOARD. ON 12.06.2019 I.E. TODAY, NONE HOWEVER HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT THE ASSESSEE 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. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JUNE, 2019. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE PRESIDENT DATED: 12/06/2019 BISWAJIT, SR. PS 3 I.T.A. NO. 2428/KOL/2017 ASSESSMENT YEAR: 2011-12 THE JUTE CORPORATION OF INDIA LTD. COPY OF ORDER FORWARDED TO: 1. THE JUTE CORPORATION OF INDIA LTD., 15N, NELLIE SENGUPTA SARANI, 7 TH FLOOR, KOLKATA 700 087. 2. ITO, WARD 1(3), KOLKATA. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA