M/s Ashok Engg. & Construction Co., Kolkata V. DCIT, CIR-31, KOLKATA, Kolkata

ITA 350/KOL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1816 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 06-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

1 ITA NO. 350/KOL/2015 ASSESSMENT YEAR: 2010-2011 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. 350/KOL./2015 ASSESSMENT YEAR: 2010-2011 M/S. ASHOK ENGG. & CONSTRUCTION CO.,............... ............APPELLANT KENT HOUSE, 3 RD FLOOR, 14, GANESH CHANDRA AVENUE, KOLKATA-700 013 [PAN: AAFFA 2043 Q] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,............... .....RESPONDENT CIRCLE-31, KOLKATA, 10, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI SHALLONG YADEN, ADDL. CIT, D.R., FOR THE DEPAR TMENT DATE OF CONCLUDING THE HEARING : JANUARY 17, 2018 DATE OF PRONOUNCING THE ORDER : JANUARY 17, 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)-9, KOLKATA DAT ED 15.01.2015. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS FIX ED FOR HEARING INITIALLY ON 03.07.2017. THE ASSESSEE, HOWEVER, SOU GHT ADJOURNMENT ON THE SAID DATE AS WELL AS ON THE NEXT TWO DATES WHEN ITS APPEAL WAS FIXED FOR HEARING ON 10.08.2017 AND 12.09.2017. THEREAFTE R NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE NEXT DATE OF HEARING FIXED ON 26.10.2017. THE HEARING, THEREFORE, WAS ADJOURNED TO 29.11.2017 WITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING BY REGISTERED POST 2 ITA NO. 350/KOL/2015 ASSESSMENT YEAR: 2010-2011 WITH A/D AT THE ADDRESS OF THE ASSESSEE GIVEN IN TH E APPEAL MEMO. NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE EVEN ON 29.11.2017. IN ORDER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE AS THE FINAL HEARING, THE HEARING WAS ADJOURNED TO 17.01.2018 AND NOTICE OF T HE SAME WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADD RESS GIVEN IN THE APPEAL MEMO. ON 17.01.2018, I.E. TODAY, NOBODY, HOW EVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKI NG ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS NON-COMPLIANT AND NON-COOPERATIVE ATTITUDE OF THE ASSESSEE THAT IT IS NOT SERIOUSLY I NTERESTED 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 17 TH DAY OF JANUARY, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 17 TH DAY OF JANUARY, 2018 COPIES TO : (1) M/S. ASHOK ENGG. & CONSTRUCTION CO., C/O V.N. PUROHIT & CO., CHARTERED ACCOUNTANTS, DIAMOND CHAMBERS, UNIT-III, 4 TH FLOOR, SUIT NO. 4G, 4, CHOWRINGHEE LANE, KOLKATA-700 016 2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-31, KOLKATA, 10, MIDDLETON ROW, 4 TH FLOOR, KOLKATA-700 071 3 ITA NO. 350/KOL/2015 ASSESSMENT YEAR: 2010-2011 (3) CIT(APPEALS)-9, 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.