M/S. KAMAYANI INFRASTRUCTURE PVT. LTD.,KOLKATA vs. ITO, WARD - 9(4), KOLKATA, KOLKATA

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ITA 1499/KOL/2017Status: DisposedITAT Kolkata26 July 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 held that the assessee exhibited a casual, non-compliant, and non-cooperative attitude, indicating a lack of serious interest in prosecuting the appeal. Therefore, the appeal was treated as unadmitted and dismissed for non-prosecution.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) and subsequently by the ITAT. The assessee failed to appear for hearings before both authorities and did not provide an updated address, leading to notices being returned undelivered.

What were the issues?

Whether an appeal should be dismissed for non-prosecution due to the assessee's persistent non-compliance and failure to appear for hearings.

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 “D”, KOLKATA

Before: SH. P.M.JAGTAP & SH. S.S.GODARA

Hearing: 26.07.2018Pronounced: 26.07.2018

PER P.M.JAGTAP, ACCOUNTANT MEMBER

1.

This appeal filed by the assessee is directed against the order of Ld. CIT(A)- 12, Kolkata dated 31.03.2017 passed ex-parte whereby he dismissed the appeal of the assessee.

2.

The appeal filed by the assessee in this case was initially fixed for hearing before the Tribunal on 26.06.2018. 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 26.07.2018 with the direction to the Registry to send notice of the said hearing to the assessee at the address given in the appeal memo by RPAD. On 26.07.2018 i.e. today, none has appeared on behalf of the assessee nor any application seeking adjournment has been filed. Even the notice sent to the assessee by RPAD has come back with remark “Addressee Moved”. The assessee thus has not even bothered to inform its new address in order to enable the Registry to serve the notice of hearing. It is also observed that there was a similar non-compliance on the part of the assessee before the Ld.CIT(A) resulting into ex-parte order passed by Ld.CIT(A). Keeping in view this casual, non- compliant and non-cooperative attitude of the assessee, it appears that the assessee 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 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.

Order pronounced in the open court on 26.07.2018.

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