MORTEX INDIA,KOLKATA vs. CIT-15, KOLKATA, KOLKATA

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-13, Kolkata dated 21.01.2016.

In this case, the appeal of the assessee was initially fixed for hearing before the Tribunal on 23.10.2017. None, however, appeared on behalf of the assessee on the said date and accordingly the hearing was adjourned to 04.12.2017 with a direction to the Registry to send the notice of the said hearing by Registered Post with A/D at the address given in the appeal memo. On 04.12.2017, i.e. today, none, however, has appeared on behalf of the assessee nor any application seeking adjournment has been filed. Even the notice sent to the assessee by Registered Post with A/D is returned undelivered by the Postal Authorities with the remark “door locked”. Keeping in view all these 2 Assessment Year: 2012-2013 facts, it appears that the assessee is not seriously interested in prosecuting this appeal filed before the Tribunal.

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.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 4th day of December, 2017.