M/s Free Towers Pvt. Ltd, Kolkata V. Pr. CIT, Kolkata-1, Kolkata, Kolkata

MA 168/KOL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2007 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 06-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

M.A. NO. 168/KOL/2016 (IN ITA NO . 1814/KOL/2013) A.Y. 20 08-2009 FREE TOWERS PVT. LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. NO. 168/KOL/2016 (ARISING OUT OF I.T.A. NO. 1814/KOL/2013) ASSESSMENT YEAR: 2008-2009 FREE TOWERS PVT. LIMITED,.......................... ............................APPLICANT 9/12, LAL BAZAR STREET, MERCENTILE BUILDING, 3 RD FLOOR, BLOCK-B, ROOM NO. 10, KOLKATA-700 001 [PAN: AABCF 1927 F] -VS.- COMMISSIONER OF INCOME TAX,........................ .......................RESPONDENT KOLKATA-1, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 APPEARANCES BY: N O N E, FOR THE APPLICANT SHRI C.J. SINGH, JCIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JUNE 14, 2019 DATE OF PRONOUNCING THE ORDER : JUNE 14, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KOLKATA ZONE) :- BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED MAY 24, 2016 PASSED EX-P ARTE DISMISSING THE APPEAL OF THE ASSESSEE BEING ITA NO. 1814/KOL/2013. 2. IN THIS CASE, THE MISCELLANEOUS APPLICATION FILE D BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 22.03.2019. NONE, HO WEVER, APPEARED ON THE SAID DATE AND THE HEARING, THEREFORE, WAS ADJOURNED TO 26.04.2019. ON 26.04.2019, NONE AGAIN APPEARED ON BEHALF OF THE AS SESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT WAS FILED. IN ORDER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE HEARING WAS ADJOUR NED TO 14.06.2019 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADD RESS AVAILABLE ON RECORD. ON 14.06.2019, I.E. TODAY, NONE, HOWEVER, H AS APPEARED ON BEHALF M.A. NO. 168/KOL/2016 (IN ITA NO . 1814/KOL/2013) A.Y. 20 08-2009 FREE TOWERS PVT. LIMITED 2 OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURN MENT HAS BEEN FILED. KEEPING IN VIEW THIS CONDUCT OF THE ASSESSEE, IT AP PEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS MIS CELLANEOUS APPLICATION 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 M.A. AS UNADMITTED AND DISMISS T HE SAME FOR NON- PROSECUTION. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 14, 2019 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGT AP) JUDICIAL MEMBER VICE-P RESIDENT (KZ) KOLKATA, THE 14 TH DAY OF JUNE, 2019 COPIES TO : (1) FREE TOWERS PVT. LIMITED, 9/12, LAL BAZAR STREET, MERCENTILE BUILDING, 3 RD FLOOR, BLOCK-B, ROOM NO. 10, KOLKATA-700 001 (2) COMMISSIONER OF INCOME TAX, KOLKATA-1, KOLKATA, AAYAKAR BHAWAN, P-7, CHOWRINGHEE SQUARE, KOLKATA-700 069 (3) COMMISSIONER OF INCOME TAX -II, KOLKATA, (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.