CLASS COMMERCIAL PVT. LTD., ,KOLKATA vs. ITO, WARD - 7(1), KOLKATA, KOLKATA

In this case, the appeal of the assessee was fixed for hearing initially on 17.10.2018. The Bench, however, did not function on 17.10.2018 and accordingly the hearing was adjourned to 28.11.2018. On 28.11.2018, i.e. today, none, however, has appeared on behalf of the assessee nor any application seeking adjournment has been filed despite the fact that the notice of the said hearing was given to the assessee through Notice Board. It was also noted that there was a similar Class Commercial Pvt. Limited compliance on the part of the assessee before the Assessing Officer during the course of assessment proceedings as well as before the ld. CIT(Appeals) during the course of appellate proceedings resulting into ex-parte orders. It appears from the non-compliant and non-cooperative attitude 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.