Topflow Infotech Pvt Ltd, Howrah V. ITO, Ward 15(4), Kolkata, Kolkata

ITA 528/KOL/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7449 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AGAINST DATED PASSED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.528/KOL/2017 (ASSESSMENT YEAR-2012-13) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 31.01.2017 PASSED BY CIT(A)-5, KOLKATA FOR AY 2012-13. 2. WHEN THE MATTER WAS CALLED ON 07.02.2019, NEITHER ANY AUTHORIZED REPRESENTATIVE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT WAS FILED. THEREFORE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL BEFORE THE TRIBUNAL. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL 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 PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HALKAR VS TOPFLOW INFOTECH PVT.LTD., 104/1, FORESHORE ROAD, GROUND FLOOR, HOWRAH-711102 P AN-AAECT4307J VS ITO, WARD-15(4), KOLKATA-700107. (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SH. A.K.NAYAK, CIT DR DATE OF HEARING 07.02.2019 DATE OF PRONOUNCEMENT 30 .0 4 .2019 ITA NO.528/KOL/2017 (ASSESSMENT YEAR-2012-13) 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 DISMISSED FOR NON PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 30.04.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 30.04.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- TOPFLOW INFOTECH PVT.LTD., 104/1, FORESHORE ROAD, GROUND FLOOR, HOWRAH-711102. 2. RESPONDENT- ITO, WARD-15(4), KOLKATA-700107. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA