M/s Uma Aluminium Works (P) Ltd., Kolkata V. Income Tax Officer, Ward - 1(4), Kolkata, Kolkata

ITA 2484/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4830 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-05-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 25-10-2013
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 2484/KOL./2013 ASSESSMENT YEAR: 2007-2008 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 2484 /KOL/ 2013 ASSESSMENT YEAR: 2007-2008 M/S. UMA ALUMINIUM WORKS (P) LIMITED,.............. .............APPELLANT 74, TOLLYGUNGE ROAD, CHARU MARKET, KOLKATA-700 033 [PAN : AAACU 8730 A] -VS.- INCOME TAX OFFICER,................................ .............................RESPONDENT WARD-1(4), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI SUDIPTA GUHA, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MAY 24, 2016 DATE OF PRONOUNCING THE ORDER : MAY 24, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-I, KOLKATA DAT ED 29.12.2011 FOR THE ASSESSMENT YEAR 2007-08. 2. IN THIS CASE, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED TODAY, I.E. ON 24.05.2016 NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. EVEN THE NOTICE SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN TH E APPEAL MEMO HAS BEEN RETURNED BY THE POSTAL AUTHORITIES UNDELIVERED . THE ASSESSEE THUS HAS NOT BOTHERED TO INFORM THE CHANGE OF ADDRESS, I F ANY, TO THE REGISTRY TO FACILITATE PROPER SERVICE OF NOTICE. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT THE ASSESSEE IS NOT SERIOUSLY INTERES TED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. I.T.A. NO. 2484/KOL./2013 ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 2 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 MAY 24, 2016. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 24 TH DAY OF MAY, 2016 COPIES TO : (1) M/S. UMA ALUMINIUM WORKS (P) LIMITED, 74, TOLLYGUNGE ROAD, CHARU MARKET, KOLKATA-700 033 (2) INCOME TAX OFFICER, WARD-1(4), KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-I, KOLKAT A (4) COMMISSIONER OF INCOME TAX- , KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.