Fastspeed Dealers Private Limited, Kolkata V. ITO, Ward 5(4), Kolkata, Kolkata

ITA 773/KOL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1811 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 18-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D A J SAWKMIE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A), KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] I.T.A. NO. 773/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. FASTSPEED DEALERS PVT. LTD...............................................APPELLANT 23A, N.S. ROAD, 1 ST FLOOR, KOLKATA 700 001. [PAN: AABCF 8816 H] ITO, WARD 5(4), KOLKATA.....................RESPONDENT AAYAKAR BHAWAN, KOLKATA 700 069. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI D.A.J. SAWKMIE, CIT(DR) APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 05, 2018 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 05, 2018 ORDER PER P.M. JAGTAP, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 2, KOLKATA DATED 03.01.2017. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 23.07.2018. NONE HOWEVER APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. IN ORDER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE HEARING WAS ADJOURNED TO 05.09.2018 WITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING BY RPAD TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 05.09.2018 I.E. TODAY, NONE HOWEVER 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 THE COURSE OF APPELLATE PROCEEDINGS BEFORE THE 2 I.T.A. NO. 773/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. FASTSPEED DEALERS PVT. LTD. LD. CIT(A) RESULTING INTO EX-PARTE ORDER PASSED BY THE LD. CIT(A). IT APPEARS FROM THIS NON-COOPERATIVE AND NON-COMPLIANT ATTITUDE OF THE ASSESSEE SHOWS THAT HE 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 5 TH SEPTEMBER, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 05/09/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. M/S. FASTSPEED DEALERS PVT. LTD., 23A, N.S. ROAD, 1 ST FLOOR, KOLKATA 700 001. 2. ITO, WD-5(4), AAYAKAR BHAWAN, KOLKATA 700 069. 3 I.T.A. NO. 773/KOL/2017 ASSESSMENT YEAR: 2012-13 M/S. FASTSPEED DEALERS PVT. LTD. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA