Skyscrappers Steels Ltd.,[ earlier known as Govind Impex Ltd.,], Kolkata V. DCIT, Circle - 9, Kolkata , Kolkata

ITA 602/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5396 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 04-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

ITA NO. 602/KOL/2018 A.Y. 2008-2009 SKYSCRAPPERS STEELS LIMITED (EARLIER KNOWN AS GOVIND IMPEX LIMITED) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 602/KOL/2018 ASSESSMENT YEAR: 2008-2009 SKYSCRAPPERS STEELS LIMITED,....................... .........................APPELLANT 121, C.R. AVENUE, 4 TH FLOOR, KOLKATA-700 007 [PAN: AABCG 2845 F] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ................RESPONDENT CIRCLE-9, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI SHANKAR KUMAR HALDER, JCIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 29, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 29, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-3, KOLKATA DAT ED 08.03.2018 PASSED EX-PARTE, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 01.01.2019. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. IN ORDER T O GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE HEARING WAS ADJOUR NED TO 29.01.2019 ITA NO. 602/KOL/2018 A.Y. 2008-2009 SKYSCRAPPERS STEELS LIMITED (EARLIER KNOWN AS GOVIND IMPEX LIMITED) 2 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL MEM O BY REGISTERED POST WITH A/D. ON 29.01.2019, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT IS OBSERVED THAT THERE WAS A SIMILAR NON- COMPLIANCE ON THE PART OF THE ASSESSEE EVEN BEFORE THE ASSESSING OFFICER D URING THE COURSE OF ASSESSMENT PROCEEDINGS AS WELL AS BEFORE THE LD. CI T(APPEALS) DURING THE COURSE OF APPELLATE PROCEEDINGS. IT APPEARS FROM TH IS NON-COOPERATIVE AND NON-COMPLIANT ATTITUDE OF THE ASSESSEE THAT THAT IT IS NOT SERIOUSLY INTERESTED 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, WE 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 JANUARY 29, 2 019. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 29 TH DAY OF JANUARY, 2019 COPIES TO : (1) SKYSCRAPPERS STEELS LIMITED, 121, C.R. AVENUE, 4 TH FLOOR, KOLKATA-700 007 ITA NO. 602/KOL/2018 A.Y. 2008-2009 SKYSCRAPPERS STEELS LIMITED (EARLIER KNOWN AS GOVIND IMPEX LIMITED) 3 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-9, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX (APPEALS)-3, KOLKATA , (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.