Income Tax Appellate Tribunal - Kolkata
One Ad Display Pvt. Ltd., Kolkata vs Dcit, Cir-11, Kolkata, Kolkata on 9 April, 2018
I . T. A . N o 1 0 1 3 / KO L / 2 0 1 6
Assessment year: 2011-2012
Page 1 of 3
IN THE INCOME TAX APPELLATE TRIBUNAL,
KOLKATA 'D' BENCH, KOLKATA
Before Shri P.M. Jagtap, Accountant Member
and Shri S.S. Viswanethra Ravi, Judicial Member
I.T .A. No. 1013/KOL/2016
Assessment Year: 2011-2012
One Ad Display Pvt. Limited,................................................Appellant
C/o. M.L. Sahgal & C o.,
Neelam Apartments, 3 r d Floor, Flat 3E,
61B, Park Street, Ko lkata-700 016
[PAN: AAACO 8390 C]
-Vs.-
Deputy Commissioner of Income Tax,........ .......................Respondent
Circle-11 Ko lkata,
P-7, Chowringhee Square, Aayakar Bhawan,
Kolkata-700 069
Appearances by:
N o n e, fo r the Appellant
Shri A. Bhattacharjee, Addl. CIT, D.R., for the Department
Date of concluding th e hearing : April 09, 2018
Date of pronouncing the order : April 09, 2018
O R D E R
Per Shri P.M. Jagtap, A.M. :-
This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-4, Kolkata dated 13.04.2016.
2. The appeal filed by the assessee in this case was initially fixed for hearing before the Tribunal on 11.12.2017. None, however, appeared on behalf of the assessee on the said date and hearing, therefore, was adjourned to 11.01.2018. On 11.01.2018, none again appeared on behalf of the assessee and hearing, therefore, was adjourned to 22.02.2018 with the direction to the Registry to send the notice of the said hearing to the I . T. A . N o 1 0 1 3 / KO L / 2 0 1 6 Assessment year: 2011-2012 Page 2 of 3 assessee by Registered Post with A/D at the address given in the appeal memo. On 22.02.2018, the Authorized Representative of the assessee sought adjournment on the ground that some more time was required to prepare and file the paper book. The hearing accordingly was adjourned to 09.04.2018. On 09.04.2018, 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 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, 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 April 09, 2018.
Sd/- Sd/-
(S.S. Viswanethra Ravi) (P.M. Jagtap)
Judicial Member Accountant Member
Kolkata, the 9 t h day of April, 2018
Copies to : (1) One Ad Display Pvt. Limited,
C/o. M.L. Sahgal & C o.,
Neelam Apartments, 3 r d Floor, Flat 3E, 61B, Park Street, Ko lkata-700 016 (2) Deputy Commissioner of Income Tax, Circle-11 Ko lkata, P-7, Chowringhee Square, Aayakar Bhawan, Kolkata-700 069 (3) Commissioner of Income Tax (Appeals)-4, Kolkata, I . T. A . N o 1 0 1 3 / KO L / 2 0 1 6 Assessment year: 2011-2012 Page 3 of 3 (4) Commissio ner of Income Tax- , (5) The Depart ment al Represent ative (6) Guard File By order Senior Private Secretary, Head of Office/D.D.O. Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.