M/S. MAATESHWARI VANIJYA PVT. LTD., ,KOLKATA vs. ITO, WARD - 7(1), KOLKATA , KOLKATA

At the time of hearing fixed in this case today, i.e. 12.02.2019, none has appeared on behalf of the assessee nor any application seeking adjournment has been filed. It is observed that there was a similar non- compliance on the part of the assessee during the course of assessment proceedings before the Assessing Officer as well as during the course of appellate proceedings before the ld. CIT(Appeals) resulting into passing of ex-parte order. It is also noted that even the notice of hearing sent to the assessee by Registered Post with A/D at the address given in the appeal memo has come back undelivered with the remark “not known”. Keeping in view this non-compliant and non-cooperative attitude of the Assessment Year: 2012-2013 M/s. Maateshwari Vanijya Pvt. Limited assessee that it 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 Holkar –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. Order pronounced in the open Court on February 12, 2019.