BLUEVIEW TRADECOMM PRIVATE LIMITED,KOLKATA vs. ITO, WARD-7(1), KOLKATA, KOLKATA

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ITA 1232/KOL/2017Status: DisposedITAT Kolkata25 July 2018AY 2009-102 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, noting the assessee's non-cooperative attitude and lack of interest in prosecuting the appeal, treated the appeal as unadmitted and dismissed it for non-prosecution.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A). The assessee sought adjournment before the ITAT, but failed to appear on the rescheduled date without any application. This non-compliance was also observed during earlier proceedings.

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 before the appellate authorities.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, KOLKATA BENCH “D”, KOLKATA

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

Hearing: 25.07.2018Pronounced: 25.07.2018

PER P.M.JAGTAP, ACCOUNTANT MEMBER

1.

This appeal filed by the assessee is directed against the order of Ld. CIT(A)- 16, Kolkata dated 23.03.2017 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 04.06.2018. The assessee however sought adjournment on the said date and accordingly the hearing was adjourned to 25.07.2018. On 25.07.2018 i.e. today, none has appeared on behalf of the assessee nor any application seeking adjournment has been filed. It is observed that there was a similar non-compliance on the part of the assessee before the AO during the course of assessment proceedings as well as before Ld.CIT(A) resulting into ex-parte order. Keeping in view this 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 for non prosecution.

Order pronounced in the open court on 25.07.2018.

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