Mortex India, Kolkata V. CIT-15, KOLKATA, Kolkata

ITA 750/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 0876 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 19-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

1 ITA NO. 750/KOL/2016 ASSESSMENT YEAR: 2012-2013 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 750/KOL./2016 ASSESSMENT YEAR: 2012-2013 MORTEX INDIA,...................................... ................................APPELLANT 9, JAGMOHAN MULLICK LANE, KOLKATA-700 007 [PAN: AAFFM 1720 Q] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ......RESPONDENT CIRCLE-44, KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, D.R., FOR TH E DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 04, 2017 DATE OF PRONOUNCING THE ORDER : DECEMBER 04, 2017 O R D E R PER SHRI P.M. JAGTAP, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKATA DA TED 21.01.2016. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS INI TIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 23.10.2017. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE AND ACCORDI NGLY THE HEARING WAS ADJOURNED TO 04.12.2017 WITH A DIRECTION TO THE REG ISTRY TO SEND THE NOTICE OF THE SAID HEARING BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 04.12.2017, I.E. TODAY , NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION SEEKING ADJOURNMENT HAS BEEN FILED. EVEN THE NOTICE SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D IS RETURNED UNDELIVERED BY THE POSTAL AUTHORITIES WITH THE REMARK DOOR LOCKED. KEEPING IN VIEW ALL THESE 2 ITA NO. 750/KOL/2016 ASSESSMENT YEAR: 2012-2013 FACTS, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSL Y 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, I 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 4 TH DAY OF DECEMBER, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 4 TH DAY OF DECEMBER, 2017 COPIES TO : (1) MORTEX INDIA, 9, JAGMOHAN MULLICK LANE, KOLKATA-700 007 2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-44, KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) CIT(APPEALS)-13, KOLKATA, (4) CIT- , KOLKATA, (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.