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

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.

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 November 28, 2018.

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