MORNING COMMOTRADE PRIVATE LIMITED,HOWRAH vs. ITO, WARD - 13(3), KOLKATA, KOLKATA

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ITA 1282/KOL/2017Status: DisposedITAT Kolkata07 September 2018AY 2012-132 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 noted the assessee's consistent non-appearance and lack of interest in prosecuting the appeal. Applying the principle of vigilance, the Tribunal treated the appeal as unadmitted.

What were the facts?

The assessee filed an appeal against an order of the CIT(A) that confirmed additions made by the AO ex-parte. The ITAT fixed hearing dates, but the assessee failed to appear on both occasions and did not file any adjournment applications.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear before the Tribunal despite repeated opportunities.

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 BENCH “A”, KOLKATA

Before: SH. P.M.JAGTAP & SH. S.S.VISWANETHRA RAVIvs

Hearing: 05.09.2018Pronounced: 07.09.2018

ORDER

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER This appeal filed by the assessee against the order dated 17.10.2016 passed by CIT(A)-5, Kolkata for AY 2012-013 wherein he confirmed the additions made by the AO ex-parte.

2.

The Registry fixed the date of hearing of appeal on 12.07.2018 and intimated the same to the assessee by its letter dated 15.06.2018 by RPAD. On perusal of the record, it is noted that on 12.07.2018 no authorized representative appeared on behalf of the assessee accordingly, the appeal was adjourned to 05.09.2018 i.e. today. When the matter was called, no one was appeared on behalf of the assessee and no application seeking adjournment was filed. It appears that the assessee is not interested in prosecuting the appeal 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 (Assessment Year 2012-13) 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 Halkar 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 for non prosecution. Order pronounced in the open court on 07.09.2018.

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