CONCAST GLOBAL LIMITED,KOLKATA vs. ADDL/JOINT CIT, RANGE-3, KOLKATA, KOLKATA

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ITA 915/KOL/2017Status: DisposedITAT Kolkata28 November 2018AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, citing the principle that law assists the vigilant, treated the appeal as unadmitted and dismissed it for non-prosecution. The assessee's conduct indicated a lack of serious interest in pursuing the appeal.

What were the facts?

The assessee's appeal was scheduled for hearing multiple times, but the assessee failed to appear on all occasions. Despite notices being sent via registered post, the assessee did not prosecute the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee repeatedly fails to appear for hearings despite proper notice.

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)-12, Kolkata dated 28.02.2017.

2.

In this case, the appeal of the assessee was fixed for hearing initially on 08.08.2018. The Bench, however, did not function on 08.08.2018 and accordingly the hearing was adjourned to 24.09.2018. On 24.09.2018, none, however, appeared on behalf of the assessee despite the fact that the notice of the said hearing was given to the assessee through Notice Board. In order to give one more opportunity to the assessee, the hearing was adjourned to 28.11.2018 with a direction to the M/s. Concast Global Limited Registry to send the notice of the said hearing to 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 despite the fact that the notice of the said hearing sent to the assessee by Registered Post with A/D was duly served well in time. 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. 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. Concast Global Limited, 21, Hemant Basu Sarani, Kolkata-700 001

1.

(2) Additional/Joint Commissioner of Income Tax, Range-3, Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700 069 (3) Commissioner of Income Tax (Appeals)-12, Kolkata, M/s. Concast Global Limited

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