S.B.Construction Company, Birbhum V. A.C.I.T Cir - Suri,Birbhum, Birbhum

ITA 486/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100104 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 11-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, HONBLE JM & SHRI M. BA LAGANESH, HONBLE AM ] I.T.A. NO.486/KOL/2013 ASSESSMENT YEAR : 2007-08 S.B.CONSTRUCTION COMPANY VS- ACI T, CIRCLE-SURI, BIRBHUM (APPELLANT) (PAN: ABAFS 1504L) (RESPONDENT) DATE OF CONCLUDING THE HEARING : 01.12.2015 DATE OF PRONOUNCING THE ORDER : 01.12.2015 APPEARANCES :FOR THE ASSESSEE : NONE :FOR THE DEPARTMENT : SHRI SUJIT KUMAR DAS, JC IT, SR.DR O R D E R PER SHRI MAHAVIR SINGH, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 29.11.2012 OF LD. CIT(A), DURGAPUR FOR THE ASSESSMENT YEAR 2007-08. 2. DURING THE COURSE OF HEARING OF THE ABOVE APPEAL ON 01.12.2015, NOBODY WAS PRESENT ON BEHALF OF THE ASS ESSEE, ALTHOUGH THE DATE OF NEXT HEARING WAS INFORMED TO T HE ASSESSEE ON 17.09.2015. IT IS, THEREFORE, PRESUMED THAT IN SPITE OF THE ASSESSEE BEING INFORMED THE HEARING DA TE ON 01.12.2015, THE ASSESSEE DID NOT APPEAR BEFORE THE BENCH ON 2 ITA NO.486/KOL/2013 S. B. CONSTRUCTION CO.: ASSESSMENT YEAR: 2007-08 THE DATE OF HEARING NOR MADE ANY APPLICATION SEEKIN G ADJOURNMENT. IT, THEREFORE, APPEARS THAT THE ASSES SEE IS NOT INTERESTED TO PROSECUTE THE MATTER. 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE W HO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KN OWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT. CONSIDERING THE FACTS AND KEEPING IN VIE W THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLAT E TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREAT THIS APPEAL AS UNADMITTED. 4. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEAR ING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED AB SENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAG E 477-478) HELD 3 ITA NO.486/KOL/2013 S. B. CONSTRUCTION CO.: ASSESSMENT YEAR: 2007-08 THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE M EMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 7. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEAL FOR NON-PROSECUTION. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST DECEMBER, 2015. SD/- SD/- (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 ST DECEMBER, 2015 TALUKDAR(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. S.B. CONSTRUCTION COMPANY, NABAPALLY, PO- RAMPURHAT , DIST- BIRBHUM, PIN- 731 221. 2 ACIT, CIRCLE-SURI, BIRBHUM 3. THE CIT(A), 4. CIT, 5. DR, TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA