M/S ASHOK ENGG. & CONSTRUCTION CO.,KOLKATA vs. DCIT, CIR-31, KOLKATA, KOLKATA

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ITA 350/KOL/2015Status: DisposedITAT Kolkata17 January 2018AY 2010-20113 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-compliant and non-cooperative attitude, treated the appeal as unadmitted and dismissed it for non-prosecution. The Tribunal applied the principle that law assists the vigilant, not those who sleep over their rights.

What were the facts?

The assessee's appeal was listed for hearing multiple times, and the assessee repeatedly sought adjournments or failed to appear. Despite multiple opportunities and notices sent by registered post, the assessee did not prosecute the appeal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution due to the assessee's consistent non-appearance and lack of 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 & Shri S.S. Viswanethra Ravi

Per Shri P.M. Jagtap, Accountant Member :

1.

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-9, Kolkata dated 15.01.2015.

2.

In this case, the appeal of the assessee was fixed for hearing initially on 03.07.2017. The assessee, however, sought adjournment on the said date as well as on the next two dates when its appeal was fixed for hearing on 10.08.2017 and 12.09.2017. Thereafter none appeared on behalf of the assessee on the next date of hearing fixed on 26.10.2017. The hearing, therefore, was adjourned to 29.11.2017 with the direction to the Registry to send the notice of the said hearing by Registered Post 2 Assessment Year: 2010-2011 with A/D at the address of the assessee given in the appeal memo. None, however, appeared on behalf of the assessee even on 29.11.2017. In order to give one more opportunity to the assessee as the final hearing, the hearing was adjourned to 17.01.2018 and notice of the same was sent to the assessee by Registered Post with A/D at the address given in the appeal memo. On 17.01.2018, i.e. today, nobody, however, has appeared on behalf of the assessee nor any application seeking adjournment has been filed. It appears from this 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, I 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 17th day of January, 2018. Sd/- Sd/- (S.S. Viswanethra Ravi) (P.M. Jagtap) Judicial Member Accountant Member Kolkata, the 17th day of January, 2018 Copies to : (1) M/s. Ashok Engg. & Construction Co., C/o V.N. Purohit & Co., Chartered Accountants, Diamond Chambers, Unit-III, 4th Floor, Suit No. 4G, 4, Chowringhee Lane, Kolkata-700 016 2) Deputy Commissioner of Income Tax, Circle-31, Kolkata, 10, Middleton Row, 4 th Floor, Kolkata-700 071

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