M/s. Kanoi Plantations (P) Ltd., Kolkata V. ITO, Ward 4(4), Kolkata, Kolkata

ITA 740/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1906 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 13-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S BISWAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (D), KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] I.T.A. NO. 740/KOL/2017 ASSESSMENT YEAR: 2003-04 M/S. KANOI PLANTATIONS (P) LTD............................................APPELLANT 4, HASTINGS PARD ROAD, KOLKATA 700 027 [PAN: AABCK 3128 R] ITO, WARD 4(4), KOLKATA................................RESPONDENT AAYAKAR BHAWAN, 8 TH FLOOR, KOLKATA 700 013. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI S. BISWAS, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : AUGUST 29, 2018 DATE OF PRONOUNCING THE ORDER : AUGUST 29, 2018 ORDER PER P.M. JAGTAP, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 17, KOLKATA DATED 15.11.2016. 2. IN THIS CASE, APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 12.04.2018. THE ASSESSEE HOWEVER SOUGHT ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 07.05.2018. THE ASSESSEE AGAIN SOUGHT ADJOURNMENT ON 07.05.2018 AS WELL AS ON 14.05.2018, 23.05.2018 AND 16.07.2018 WHEN ITS APPEAL WAS FIXED FOR HEARING. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING FINALLY ON 29.08.2018. AT THE TIME OF HEARING FIXED TODAY I.E. 29.08.2018, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT IS NOTED THAT THERE WAS A SIMILAR NON-COMPLIANCE ON THE PART OF THE ASSESSEE EVEN DURING 2 I.T.A. NO. 740/KOL/2017 ASSESSMENT YEAR: 2003-04 M/S. KANOI PLANTATIONS (P) LTD. THE COURSE OF APPELLATE PROCEEDINGS OF THE LD. CIT(A) RESULTING IN EX- PARTE ORDER PASSED BY THE LD. CIT(A). IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE COMPANY THAT IT IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED 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 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 29 TH AUGUST, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29/08/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. KANOI PLANTATIONS (P) LTD., 4, HASTINGS PARK ROAD, KOLKATA 700 027. 3 I.T.A. NO. 740/KOL/2017 ASSESSMENT YEAR: 2003-04 M/S. KANOI PLANTATIONS (P) LTD. 2. ITO, WD-4(4), AAYAKAR BHAWAN, 8 TH FLOOR, KOLKATA 700 013. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA