Income Tax Appellate Tribunal - Kolkata
M/S Ranisati Distributors Pvt. Ltd., ... vs The Ito, Wd-4(1), Kolkata, Kolkata on 31 March, 2017
I . T. A . N o. 1 1 3 8 / KO L . / 2 0 1 6
Assessment year: 2011-2012
Page 1 of 2
IN THE INCOME TAX APPELLATE TRIBUNAL,
KOLKATA 'C(SMC)' BENCH, KOLKATA
Before Shri P.M. Jagtap, Accountant Member
I.T .A. No. 1138/KOL/ 2016
Assessment Year: 2011-2012
M/s. Ranisati Dis tri butors (P ) Limi ted,... .............................Appellant
8, Lyons Range,
Kolkata-700 001
[PAN: AADCR 5334 C ]
-Vs.-
Income Tax Officer,. ................................................................Respondent
Ward-4 (1), Kolk ata,
P-7, Chowringhee Square,
Kolkata-700 069
Appearances by:
N o n e, for the assessee
Md. Gh ayas Uddin , JC IT, D.R., fo r the Department
Date of concluding th e hearing : March 31, 2017
Date of pronouncing the order : March 31, 2017
O R D E R
This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-2, Kolkata dated 29.04.2016.
2. In this case, the appeal filed by the assessee was initially fixed for hearing before the Tribunal on 04.10.2016. None, however, appeared on behalf of the assessee on the said date as well as subsequent dates, i.e. on 05.12.2016 and 27.01.2017 when the appeal of the assessee was again fixed for hearing despite the fact that the notices of the said hearings were sent to the assessee at the address given in the appeal memo by Registered Post with A/D. In order to give one more opportunity to the assessee, the appeal was again fixed for hearing before the Tribunal on 31.03.2017. On 31.03.2017, 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 this appeal filed before the Tribunal.
I . T. A . N o. 1 1 3 8 / KO L . / 2 0 1 6 Assessment year: 2011-2012 Page 2 of 2
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 March 31, 2017.
Sd/-
(P.M. Jagtap) Accountant Member Kolkata, the 31 s t day of March, 2017 Copies to : (1) M/s. Ranisati Dis tri butors (P ) Limi ted, 8, Lyons Range, Kolkata-700 001 (2 ) Income Tax Officer, Ward-4 (1), Kolk ata, P-7, Chowringhee Square, Kolkata-700 069 (3) Commissioner of Income Tax (Appeals)-2, Kolkata;
(4) Commissio ner of Income Tax- , (5) The Depart ment al Represent ative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.