CALCUTTA SHIPPING BUREAU,KOLKATA vs. ITO, WARD - 57(3) (TDS), KOLKATA, KOLKATA

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ITA 656/KOL/2018Status: DisposedITAT Kolkata28 January 2019AY 2009-102 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 noted the assessee's lack of interest in prosecuting the appeal. Applying the principle that law assists the vigilant, the Tribunal treated the appeal as unadmitted.

What were the facts?

The assessee's appeal was listed for hearing twice, but no one appeared on behalf of the assessee on either occasion. The assessee also did not file any application for adjournment.

What were the issues?

Whether the appeal should be dismissed for non-prosecution due to the assessee's absence and lack of interest.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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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)-24, Kolkata dated 18.01.2018.

2.

In this case, the appeal filed by the assessee was initially fixed for hearing 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 28.01.2019 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 28.01.2019, i.e. today, none, however, has appeared on behalf of the assessee nor any application seeking adjournment has been filed. It appears that the assessee 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 28, 2019.

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