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Income Tax Appellate Tribunal - Kolkata

M/S Esteem Tradecomm Pvt. Ltd., Kolkata vs Cit(A)-6, Kolkata, Kolkata on 2 April, 2018

                      IN THE INCOME TAX APPELLATE TRIBUNAL
                           KOLKATA BENCH (B), KOLKATA

         [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM]
                                 I.T.A. No. 1991/Kol/2016
                                 Assessment Year: 2008-09

M/s. Esteem Tradecomm Pvt. Ltd................................................................Appellant
90, ChakdahAnandpallyDhalipara,
Near Purba Anandpally Autostand,
Kolkata - 700 093
[PAN: AAACE 5486 D]

Commissioner of Income Tax (A)-6, Kolkata.........................................Respondent
54/1, Rafi Ahmed Kidwai Road,
Kolkata - 700 016

Appearances by:
None appeared on behalf of the Assessee.
Md. Usman, CIT(DR) appearing on behalf of the Revenue.
Date of concluding the hearing :               April 02, 2018
Date of pronouncing the order :                April 02, 2018

                                         ORDER
Per P.M. Jagtap, AM

This appeal filed by the assessee is directed against the order of Ld. CIT(Appeals) - 6, Kolkata dated 20.07.2016.

2. In this case, the appeal filed by the assessee was initially fixed for hearing before the Tribunal on 08.02.2018. None however appeared on behalf of the assessee on the said date and hearing, therefore, was adjourned to 02.04.2018 with the direction to the registry to send the notice of the said hearing to the assessee by RPAD at the address given in the appeal memo. On 02.04.2018 i.e. today, none however has appeared on behalf of the assessee nor any application seeking adjournment has been filed. The notice send to the assessee by Speed Post has also come back undelivered from the postal authorities with the remark "addressee cannot be located". The 2 I.T.A. No. 1991/Kol/2016 Assessment Year: 2008-09 M/s. Esteem Tradecomm Pvt. Ltd.

assessee thus has not bothered to furnish the correct address in order to enable the registry to serve the notice of hearing. 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 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.

Order Pronounced in the Open Court on 2nd April, 2018.

                 Sd/-                                 Sd/-
        (S.S. Viswanethra Ravi)                  (P.M. Jagtap)
         JUDICIAL MEMBER                    ACCOUNTANT MEMBER

Dated: 02/04/2018
Biswajit, Sr. PS

Copy of order forwarded to:

1. M/s. Esteem Tradecomm Pvt. Ltd., 90, Chakdah Anandpally Dhalipara, Near Purba Anandpally Autostand, Kolkata - 700

093.

2. Commissioner of Income Tax(A)-6, 54/1, Rafi Ahmed Kidwai Road, Kolkata - 700 016.

I.T.A. No. 1991/Kol/2016 Assessment Year: 2008-09 M/s. Esteem Tradecomm Pvt. Ltd.

3. The CIT(A)

4. The CIT

5. DR True Copy, By order, Sr. P.S. / H.O.O. ITAT, Kolkata