M/S. DHIRAJ ENTERPRISES PVT. LTD.,KOLKATA vs. ITO, WARD-12(1), KOLKATA, KOLKATA

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ITA 1697/KOL/2014Status: DisposedITAT Kolkata22 June 2017AY 2003-20043 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 lack of interest in prosecuting the appeals. Citing legal principles and ITAT Rules, the Tribunal treated the appeals as unadmitted and dismissed them for non-prosecution.

What were the facts?

The assessee filed four appeals against orders of the CIT(Appeals) which confirmed penalties under section 271(1)(c) and additions made under section 68 and disallowance of depreciation. The appeals were repeatedly adjourned, and on the final hearing date, no one appeared for the assessee.

What were the issues?

Whether the appeals should be dismissed for non-prosecution due to the assessee's absence and lack of interest in pursuing the matter.

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 68,Section 143(3)/263

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 ‘B’ BENCH, KOLKATA

Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Per Bench: Out of these four appeals filed by the assessee, three appeals being 1698 & 1700/KOL/2014 are directed against three separate orders of ld. CIT(Appeals), Central-III, Kolkata, all dated 24.06.2014 whereby he confirmed the penalties imposed by the Assessing Officer for A.Ys. 2003-04, 2004-05 & 2005-06 under section 271(1)(c), while the fourth appeal being ITA No. 1699/KOL/2014 is directed against the order of ld. CIT(Appeals), Central-III, Kolkata dated 24.06.2014 whereby he upheld the order passed by the Assessing Officer under section 143(3)/263 thereby confirming the two additions made by the Assessing Officer on account of unexplained cash credit under section 68 and disallowing some depreciation.

1.

, 1698, 1699 & 1700/KOL./2014 Assessment year: 2003-2004, 2004-05, 2005-06 & 2005-06 Page 2 of 3 2. The appeals filed by the assessee in this case were initially fixed for hearing on 23.03.2017. The Bench, however, did not function on the said date and the hearing, therefore, was adjourned to 11.05.2017. On 11.05.2017, the assessee sought adjournment and accordingly the hearing was adjourned to 22.06.2017. On 22.06.2017, i.e. today, none, however, has appeared on behalf of the assessee nor any application seeking adjournment has been filed. It appears from this conduct of the assessee that it is not seriously interested in prosecuting these appeals 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, we treat these appeals as unadmitted and dismiss the same for non- prosecution.

4.

In the result, all the appeals filed by the assessee are dismissed.

Order pronounced in the open Court on June 22, 2017.

Sd/- Sd/- (S.S. Viswanethra Ravi) (P.M. Jagtap) Judicial Member Accountant Member Kolkata, the 22nd day of June, 2017 Copies to : (1) M/s. Dhiraj Enterprises Pvt. Limited, 52/4/1, Ballygunge Circular Road, Kolkata-700 019 (2) Income Tax Officer, Ward-12(1), Kolkata, P-7, Chowringhee Square, Kolkata-700 069 , 1698, 1699 & 1700/KOL./2014 Assessment year: 2003-2004, 2004-05, 2005-06 & 2005-06 Page 3 of 3

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