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

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ITA 1631/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, citing the principle that law assists the vigilant, treated the appeal as unadmitted due to non-prosecution. The assessee's lack of cooperation indicated a lack of interest in pursuing the appeal.

What were the facts?

The assessee failed to appear for the hearing before the ITAT, despite receiving notice. This non-appearance was consistent with previous non-compliance during assessment and appellate proceedings.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearings and demonstrates a pattern of non-cooperation.

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)-16, Kolkata dated 30.03.2017 passed ex-parte, whereby he dismissed the appeal of the assessee.

2.

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.

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.

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