M/S. BALAJI MERCHANTS PVT. LTD.,KOLKATA vs. ITO, WARD - 5(3), KOLKATA, KOLKATA

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ITA 1380/KOL/2017Status: DisposedITAT Kolkata28 November 2018AY 2012-133 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, observing the assessee's lack of interest in prosecuting the appeal, treated the appeal as unadmitted and dismissed it for non-prosecution. This decision was based on the principle that law assists the vigilant.

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. Even a registered notice sent to the assessee's address was returned undelivered.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear and shows no interest in pursuing the matter.

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 ‘A’ 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)-23, Kolkata dated 10.03.2017 passed ex-parte dismissing the appeal of the assessee.

2.

In this case, the appeal of the assessee was initially fixed for hearing before the Tribunal on 13.09.2018. 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 28.11.2018 with a direction to the Registry to send the notice of the said hearing to M/s. Balaji Merchants Pvt. Limited the assessee by Registered Post with A/D at the address given in the appeal memo. On 28.11.2018, 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 hearing sent to the assessee by Registered Post with A/D has come back undelivered from the Postal Authorities with the remark “not known”. It appears from this conduct of the assessee 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 November 28, 2018.

1.

Sd/- Sd/- (S.S. Viswanethra Ravi) (P.M. Jagtap) Judicial Member Vice-President (KZ) Kolkata, the 28th day of November, 2018 Copies to : (1) M/s. Balaji Merchants Pvt. Limited, 105, Old China Bazar Street, Kolkata-700 001

(2) Income Tax Officer,. Ward-5(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700 069 (3) Commissioner of Income Tax (Appeals)-23, Kolkata, M/s. Balaji Merchants Pvt. Limited

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