Ganga Rice Mill (Pvt)Ltd, Murshidabad V. A.C.I.T Cir - Murshidabad., Murshidabad

ITA 63/KOL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5168 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 01-08-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 10-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 63/KOL./2013 ASSESSMENT YEAR: 2001-2002 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 63/KOL/ 2013 ASSESSMENT YEAR: 2001-2002 GANGA RICE MILL (PVT.) LIMITED,.................... ...................APPELLANT 166/20, A.C. ROAD, P.O. KHAGRA, DIST. MURSHIDABAD [PAN : AACCG 3093 G] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..........RESPONDENT CIRCLE-MURSHIDABAD, AAYAKAR BHAWAN, 57, R.N. TAGORE ROAD, BERHAMPORE, MURSHIDABAD-742 101 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI ANJAN PRASAD RAY, JCIT, SR. D.R., FOR THE DEPA RTMENT DATE OF CONCLUDING THE HEARING : JANUARY 08, 2016 DATE OF PRONOUNCING THE ORDER : JANUARY 08, 2016 O R D E R PER SHRI P.M. JAGTAP: - THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, KOLKATA DATED 16.10.2012 FOR THE ASSESSMENT YEAR 2001-02. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS INI TIALLY FIXED FOR HEARING BEFORE THE DIVISION BENCH ON 05.11.2014. TH E ASSESSEE, HOWEVER, SOUGHT ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 10.02.2015. NON APPEARED ON BEHALF OF THE ASSESEE ON 10.02.2015 AND THE HEARING, THEREFORE, WAS ADJOURNE D TO 19.05.2015. ON 19.05.2015, THE ASSESSEE AGAIN SOUGHT ADJOURNMENT A ND ACCORDINGLY THE I.T.A. NO. 63/KOL./2013 ASSESSMENT YEAR: 2001-2002 PAGE 2 OF 3 HEARING WAS ADJOURNED TO 12.08.2015. THE ASSESSEE A GAIN SOUGHT ADJOURNMENT ON 12.08.2015 AND ACCORDINGLY THE HEARI NG WAS ADJOURNED TO 09.11.2015. THE BENCH DID NOT FUNCTION ON 09.11.201 5 AND THE HEARING, THEREFORE, WAS ADJOURNED TO 08.01.2016, THE NOTICE OF WHICH WAS GIVEN TO THE PARTIES THROUGH NOTICE BOARD. ON 08.01.2016, I. E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. KEEPING IN VIEW THIS NON-COMPLIANT AND NON-COOPERATIVE ATTITUDE OF THE ASSESSEE, IT AP PEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APP EAL 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 08, 2016. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 8 TH DAY OF JANUARY, 2016 COPIES TO : (1) GANGA RICE MILL (PVT.) LIMITED, 166/20, A.C. ROAD, P.O. KHAGRA, DIST. MURSHIDABAD I.T.A. NO. 63/KOL./2013 ASSESSMENT YEAR: 2001-2002 PAGE 3 OF 3 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-MURSHIDABAD, AAYAKAR BHAWAN, 57, R.N. TAGORE ROAD, BERHAMPORE, MURSHIDABAD-742 101 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-XXXVI, KOL KATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.