Bajkul Sports Association, Kolkata V. CIT, -XVIII, KOLKATA, Kolkata

ITA 558/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1613 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 05-07-2017
• Assessment Year: misc
• Appeal Filed On: 08-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12A

Judgement Text

I.T.A. NOS. 558 & 559/KOL./2015 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NOS. 558 & 559/KOL/ 2015 BAJKUL SPORTS ASSOCIATION,......................... ..........................APPELLANT VILL. BAJKUL, P.O. KISMAT BAJKUL, DIST. PURBA MEDINIPUR (W.B.)-721 655 PAN: AAAA 3919 Q] -VS.- COMMISSIONER OF INCOME TAX-XVIII, KOLKATA,......... .............RESPONDENT AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI M. MALLIKARJUNA, CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 05, 2017 DATE OF PRONOUNCING THE ORDER : JULY 05, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. .: THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST TWO SEPARATE ORDERS PASSED BY THE LD. COMMISSIONER OF I NCOME TAX, KOLKATA- XVIII, KOLKATA DATED 29.04.2011, WHEREBY HE REJECTE D THE APPLICATIONS OF THE ASSESSEE FOR RENEWAL OF REGISTRATION UNDER SECT ION 12A AND EXEMPTION UNDER SECTION 80G. 2. IN THIS CASE, THE APPEALS FILED BY THE ASSESSEE WERE INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 19.09.2016. THE ASSE SSEE, HOWEVER, SOUGHT ADJOURNMENT ON THE SAID DATE. THEREAFTER THE APPEAL S OF THE ASSESSEE WERE FIXED FOR HEARING ON 21.02.2017 BUT NONE APPEA RED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. EVEN TODAY, I.E. ON 05.0 7.2017, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN ITS APPEALS WERE FIXED FOR HEARING BEFORE THE TRIBUNAL NOR ANY APPLICATION SEE KING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THE CONDUCT OF THE ASSE SSEE THAT IT IS NOT I.T.A. NOS. 558 & 559/KOL./2015 PAGE 2 OF 2 SERIOUSLY INTERESTED IN PROSECUTING THESE APPEALS F ILED 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, WE TREAT THESE APPEALS AS UNADMITTED AND DISMI SS THE SAME FOR NON- PROSECUTION. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 05, 2017 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT ME MBER KOLKATA, THE 5 TH DAY OF JULY, 2017 COPIES TO : (1) BAJKUL SPORTS ASSOCIATION, VILL. BAJKUL, P.O. KISMAT BAJKUL, DIST. PURBA MEDINIPUR (W.B.)-721 655 (2) COMMISSIONER OF INCOME TAX-XVIII, KOLKATA, AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 (3) DY. COMMISSIONER OF INCOME TAX ,KO LKATA (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.