SKYSCRAPPERS STEELS LTD.,[ EARLIER KNOWN AS GOVIND IMPEX LTD.,],KOLKATA vs. DCIT, CIRCLE - 9, KOLKATA, KOLKATA

PDF · subscribers
ITA 602/KOL/2018Status: DisposedITAT Kolkata29 January 2019AY 2008-093 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, citing the principle of vigilance and non-prosecution, treated the appeal as unadmitted. The assessee's consistent non-cooperative attitude indicated a lack of interest in pursuing the appeal.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A). The assessee failed to appear before the ITAT on two scheduled hearing dates, despite being sent notices. This non-compliance was also observed during assessment and appellate proceedings before lower authorities.

What were the issues?

Whether an appeal should be dismissed for non-prosecution when the assessee fails to appear and demonstrate diligence in pursuing the case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, KOLKATA ‘D’ BENCH, KOLKATA

Before: Shri P.M. Jagtap, Vice-(KZ) & Shri S.S. Viswanethra Ravi

Per Shri P.M. Jagtap, Vice-President (KZ):- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-3, Kolkata dated 08.03.2018 passed ex-parte, whereby he dismissed the appeal of the assessee.

2.

In this case, the appeal filed by the assessee was initially fixed for hearing before the Tribunal on 01.01.2019. 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 29.01.2019 Skyscrappers Steels Limited (Earlier known as Govind Impex Limited) with a direction to the Registry to send the notice of the said hearing to the assessee at the address given in the appeal memo by Registered Post with A/D. On 29.01.2019, i.e. today, none, however, 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 even before the Assessing Officer during the course of assessment proceedings as well as before the ld. CIT(Appeals) during the course of appellate proceedings. It appears from this non-cooperative and non-compliant attitude of the assessee that that it 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 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.

4.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on January 29, 2019.

1.

Sd/- Sd/- (S.S. Viswanethra Ravi) (P.M. Jagtap) Judicial Member Vice-President (KZ) Kolkata, the 29th day of January, 2019 Copies to : (1) Skyscrappers Steels Limited, 121, C.R. Avenue, 4th Floor, Kolkata-700 007 Skyscrappers Steels Limited (Earlier known as Govind Impex Limited)

(2) Deputy Commissioner of Income Tax, Circle-9, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700 069

(3) Commissioner of Income Tax (Appeals)-3, Kolkata,

Latest GST High Court judgments

Search GST case law →