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Income Tax Appellate Tribunal, KOLKATA BENCH (D
Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi, JM]
order
: March 07, 2019 ORDER
Per P.M. Jagtap, AM
This appeal filed by the assessee is directed against the order of Ld. CIT(A) – 13, Kolkata dated 19.01.2018 whereby he dismissed the appeal of the assessee ex-parte.
In this case, the appeal filed by the assessee was initially fixed for hearing before the Tribunal on 21.01.2019. None, however, appeared on behalf of the assessee. In order to give one more opportunity to the assessee, the hearing was adjourned to 07.03.2019 with the direction to the registry to send the notice of the said hearing to the assessee by RPAD at the address given in the appeal memo. On 07.03.2019 i.e. today, none however has appeared on behalf of the assessee nor any application seeking adjournment has been filed. Even the notice of the said hearing send to the assessee by RPAD has come back undelivered from the postal authority with the remark ‘not
Assessment Year: 2012-13 M/s. Abhik Tradelinks Private Limited known’. It is observed that there was a similar non-compliance on the part of the assessee even during the course of assessment proceedings as well as before the Ld. CIT(A) during the course of first appellate proceedings resulting in ex-parte order. Keeping in view this non-compliant and non-cooperative attitude of the assessee, it appears that the assessee is not seriously interested in prosecuting this appeal filed before the Tribunal.
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 Hon’ble 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.
In the result, the appeal of the assessee is dismissed for non prosecution. Order Pronounced in the Open Court on 7th March, 2019.