Harbhajan Singh, Prop:- Hindustan Tyres, Durgapur V. DCIT, Circle-2, Durgapur, Durgapur

ITA 1106/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4539 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 18-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO 1106/KOL/2017 ASSESS MENT YEAR: 2013-2014 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 1106/KOL/2017 ASSESSMENT YEAR: 2013-2014 HARBHAJAN SINGH,................................... ..........................APPELLANT PROP.: HINDUSTAN TYRES, MAIN GATE, G.T. ROAD, WARIA, DURGAPUR-713 203, BURDWAN [PAN: AJWPS 2289 Q] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ............RESPONDENT CIRCLE-2, DURGAPUR APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI ROBIN CHOUDHURY, ADDL. CIT, SR. D.R. , FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : OCTOBER 29, 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 29, 2018 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), DURGAPUR DATE D 30.03.2017. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 06.06.2018. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE ON SAID DATE AND ACCORDINGLY THE HEARING W AS ADJOURNED TO 11.07.2018. ON 11.07.2018, NONE AGAIN APPEARED ON B EHALF OF THE ASSESSEE AND IN ORDER TO GIVE ONE MORE OPPORTUNITY TO THE AS SESSEE, THE HEARING WAS ADJOURNED TO 10.09.2018 WITH THE DIRECTION TO T HE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING BY REGISTERED POST W ITH A/D AT THE ADDRESS OF THE ASSESSEE GIVEN IN THE APPEAL MEMO. ON 10.09. 2018, THE BENCH DID NOT FUNCTION AND THE HEARING WAS ADJOURNED TO 29.10 .2018. ON 29.10.2018, I.E. TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR I.T.A. NO 1106/KOL/2017 ASSESS MENT YEAR: 2013-2014 PAGE 2 OF 2 ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED DESPITE THE FACT THAT THE NOTICE OF THE SAID HEARING WAS GIVEN TO THE ASS ESSEE THROUGH NOTICE BOARD. IT APPEARS FROM THE NON-COMPLIANT AND NON-CO OPERATIVE ATTITUDE 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 T HOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WEL L 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 HONBLE MADHYA PRADE SH 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 DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 29, 2 018. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT (KZ) KOLKATA, THE 29 TH DAY OF OCTOBER, 2018 COPIES TO : (1) SHRI HARBHAJAN SINGH, PROP.: HINDUSTAN TYRES, MAIN GATE, G.T. ROAD, WARIA, DURGAPUR-713 203, BURDWAN (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, DURGAPUR (3) COMMISSIONER OF INCOME TAX (APPEALS), DURGAPU R, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.