Rajni Packaging Industries Pvt. Ltd., Kolkata V. ITO, Ward 12(3) Kolkata, Kolkata

ITA 2453/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1484 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 30-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 144

Judgement Text

1 ITA NO. 2453/KOL/2016 ASSESSMENT YEAR: 2007-2008 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 2453/KOL./2016 ASSESSMENT YEAR: 2007-2008 RAJNI PACKAGING INDUSTRIES PVT. LIMITED,........... ...................APPELLANT 51, PADDAPUKUR ROAD, 2 ND FLOOR, KOLKATA-700 020 [PAN: AABCR 3733 P] -VS.- INCOME TAX OFFICER,................................ .............................RESPONDENT WARD-12(3), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 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 : FEBRUARY 12, 2018 DATE OF PRONOUNCING THE ORDER : FEBRUARY 12, 2018 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-18, KOLKATA DA TED 22.09.2016 AND IN THE GROUNDS RAISED THEREIN, THE ASSESSEE HAS CHA LLENGED THE ACTION OF THE LD. CIT(APPEALS) IN CONFIRMING THE PENALTY IMPO SED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(B) OF THE ACT. 2. THE ASSESSEE IN THE PRESENT CASE IS A COMPANY, W HICH FILED ITS RETURN OF INCOME FOR THE YEAR UNDER CONSIDERATION O N 04.09.2007 DECLARING TOTAL INCOME AT NIL. THE SAID RETURN WA S SELECTED FOR SCRUTINY BY THE ASSESSING OFFICER AND SINCE THERE WAS NO COM PLIANCE ON THE PART OF THE ASSESSEE TO THE NOTICES ISSUED BY HIM UNDER SEC TION 143(2) AS WELL AS UNDER SECTION 142(1), HE PROCEEDED TO COMPLETE THE ASSESSMENT TO THE 2 ITA NO. 2453/KOL/2016 ASSESSMENT YEAR: 2007-2008 BEST OF HIS JUDGMENT UNDER SECTION 144 VIDE AN ORDE R DATED 24.12.2009 DETERMINING THE TOTAL INCOME OF THE ASSESSEE AT RS. 1,26,345/-. 3. AGAINST THE ORDER PASSED BY THE ASSESSING OFFICE R UNDER SECTION 144, AN APPEAL WAS PREFERRED BY THE ASSESSEE BEFORE THE LD. CIT(APPEALS) AND SINCE THERE WAS NO COMPLIANCE ON THE PART OF TH E ASSESSEE TO THE NOTICES ISSUED BY HIM FIXING THE SAID APPEAL FOR HE ARING FROM TIME TO TIME, THE LD. CIT(APPEALS) PROCEEDED TO UPHOLD THE ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 144 OF THE ACT. AGG RIEVED BY THE ORDER OF THE LD. CIT(APPEALS), THE ASSESSEE HAS PREFERRED TH IS APPEAL BEFORE THE TRIBUNAL. 4. AT THE TIME OF HEARING OF THIS APPEAL OF THE ASS ESSEE FIXED TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE AND ONL Y AN APPLICATION HAS BEEN FILED SEEKING ADJOURNMENT, WHICH IS PLACED ON RECORD. THE NON- COMPLIANT ATTITUDE OF THE ASSESSEE THUS HAS CONTINU ED EVEN BEFORE THE TRIBUNAL. MOREOVER AS RIGHTLY POINTED OUT BY THE LD . D.R., THE ASSESSEE IN THE GROUNDS RAISED IN ITS APPEAL BEFORE THE TRIBUNA L HAS RAISED THE ISSUE RELATING TO IMPOSITION OF PENALTY UNDER SECTION 271 (1)(B), WHICH IS NOT ARISING FROM THE ORDER OF THE LD. CIT(APPEALS) IMPU GNED IN THE SAID APPEAL. KEEPING IN VIEW ALL THESE FACTS OF THE CASE , WHICH CLEARLY SHOW NON-COMPLIANT, NON-COOPERATIVE AND NEGLIGENT ATTITU DE OF THE ASSESSEE, IT APPEARS THAT IT IS NOT SERIOUSLY INTERESTED IN PROS ECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 5. 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 3 ITA NO. 2453/KOL/2016 ASSESSMENT YEAR: 2007-2008 480, WE TREAT THIS APPEAL AS UNADMITTED AND DISMISS THE SAME FOR NON- PROSECUTION. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH DAY OF FEBRUARY, 2018. SD/- SD/- (S.S.VISWANETHRA RAVI) (P.M. JA GTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF FEBRUARY, 2018 COPIES TO : (1) RAJNI PACKAGING INDUSTRIES PVT. LIMITED, 51, PADDAPUKUR ROAD, 2 ND FLOOR, KOLKATA-700 020 2) INCOME TAX OFFICER, WARD-12(3), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) CIT(APPEALS)-18, KOLKATA, (4) CIT- , KOLKATA, (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.