Hanuman Singh Lunia (HUF), Kolkata V. ITO, WD-34(3), KOLKATA, Kolkata

ITA 1025/KOL/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1473 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 21-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE HONBLE SHRI P.M. JAGTAP] I.T.A. NO. 1025/KOL/2015 ASSESSMENT YEAR: 2009-10 SHRI HANUMAN SINGH LUNIA (HUF).............................APPELLANT C/O. M/S. M.K. LUNIA & CO. CHARTERED ACCOUNTANTS 26/1/1, STRAND ROAD KOLKATA 700001. [PAN: AABHH0960D] ITO, WARD 34(3)....................RESPONDENT KOLKATA. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 04, 2017 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 04, 2017 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS) 10, KOLKATA DATED 10.04.2015. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 03.08.2017. THE ASSESSEE, HOWEVER, SOUGHT ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 04.09.2017. ON 04.09.2017 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 HE 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 2 I.T.A. NO. 1025/KOL/2015 ASSESSMENT YEAR: 2009-10 SHRI HANUMAN SINGH LUNIA 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 HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HALKAR 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 4 TH SEPTEMBER, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER DATED: 04/09/2017 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI HANUMAN SINGH LUNIA, KOLKATA. 2. ITO, WD-51(2), KOLKATA, 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA