DCIT, Circle - 12, Kolkata, Kolkata V. M/s. J.J. Exporters Ltd., Kolkata

ITA 515/KOL/2010

• Counselvise Citation: 51523514 RSA 2010
• Duration Of Justice: 5 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 12-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S JHAJHARIA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C, KOLKATA (BEFORE SHRI P. M. JAGTAP, A.M. & SHRI S.S.VISWANET HRA RAVI, J.M.) ITA NOS. 515/KOL/2010 : ASSTT. YEAR : 2005-06 DCIT, CIRCLE-12 KOLKATA VS M/S. J. J. EXPORTERS LTD. PAN: AAACJ 6722H (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S. JHAJH ARIA, FCA DATE OF HEARING : 09.12.2015 DATE OF PRONOUNCEMENT :09.12.2015 ORDER SHRI S.S.VISWANETHRA RAVI, J.M. THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER DATED 04.11.2009 PASSED BY THE CIT(APPEALS)-XII, KOLKATA IN APPEAL NO. 46/XII/DCIT,CIR-12/08-09 FOR THE ASSESSMENT YEAR 20 05-06 PASSED UNDER SECTION 143(3) OF THE I.T.ACT. 2. AT THE TIME OF HEARING, NOBODY APPEARED ON BEHAL F OF THE APPELLANT REVENUE TODAY I.E., ON 09.12.2015, DESPIT E THE FACT THAT THE DATE OF HEARING ON 09.12.2005 WAS INFORMED TO BOTH THE PARTIES THROUGH NOTICE BOARD, WHEN IT WAS LAST FIXED FOR HEARING ON 30.07.2015. IT IS, THEREFORE, PRESUMED THAT IN SPITE OF DATE OF HEARIN G BEING INFORMED, THE REVENUE DID NOT APPEAR BEFORE THE BEN CH ON THE DATE OF HEARING. ON EARLIER SEVERAL OCCASIONS ALSO, THE APPEAL 2 ITA NOS.515/KOL/2010 M/S . J. J. EXPORTERS LTD. ASSESSMENT YEAR: 2005-06 WAS FIXED FOR HEARING BUT THE REVENUE EITHER DID NO T COMPLETE THE PROCEDURE FOR FILING APPEAL IN RIGHT PERSPECTIV E OR TIME AND AGAIN SOUGHT FOR ADJOURNMENT. THIS TIME ALSO, THE R EVENUE DID NOT APPEAR AT THE TIME OF HEARING NOR EVEN HE SOUGH T FOR ADJOURNMENT. IT, THEREFORE, APPEARS THAT THE REVEN UE 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 KNOWN DI CTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVI SIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CON SIDERED 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 HOLKA R 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 HEARING OF THE REFE RENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-4 78) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF AP PEAL BUT EFFECTIVELY PURSUING THE SAME. 3 ITA NOS.515/KOL/2010 M/S . J. J. EXPORTERS LTD. ASSESSMENT YEAR: 2005-06 6. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA , WE DISMISS THE APPEAL OF THE REVENUE FOR NON-PROSEC UTION. 7. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH DECEMBER, 2015. SD/- SD/- ( P.M.JAGTAP) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 09/12/2015 TALUKDAR/SR.PS COPY OF ORDER FORWARDED TO: 1 M/S. J. J. EXPORTERS LTD., 23C, ASHUTOSH CHOWDHURY AVENUE, KOLKATA 700 019 2 DCIT, CIRCLE-12, KOLKATA 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA