M/S. ACTION ENCLAVE PRIVATE LIMITED,KOLKATA vs. ITO, WARD-4(3), KOLKATA, KOLKATA

In this case, the appeal filed by the assessee was initially fixed for hearing on 14.11.2018. The Bench, however, did not function on 14.11.2018 and the hearing, therefore, was adjourned to 02.01.2019. On 02.01.2019, i.e. today, none, however, has appeared on behalf of the assessee nor any application seeking adjournment has been filed inspite of the fact that the notice of the said hearing was given to the assessee through Notice Board. It appears from this conduct of the assessee that it M/s. Action Enclave Pvt. Limited 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.