Samit Kumar Ray, Kolkata V. A.C.I.T Cir - 29/kolkata, Kolkata

ITA 115/KOL/2013

• Counselvise Citation: 11523514 RSA 2013
• Duration Of Justice: 2 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 17-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 115/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 115/KOL/ 2013 ASSESSMENT YEAR : 2008-2009 SAMIT KUMAR RAY,................................... ..........................APPELLANT 65A, SATISH MUKHERJEE ROAD, SWATI APARTMENT, 2 ND FLOOR, KOLKATA-700 026 [PAN : ADJPR 1722 Q] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..........RESPONDENT CIRCLE-29, KOLKATA, AAYAKAR DAKSHIN, GARIAHAT ROAD, KOLKATA APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI SRIDHAR BHATTACHARYYA, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 02, 2015 DATE OF PRONOUNCING THE ORDER : NOVEMBER 20 TH , 2015 O R D E R PER SHRI S.S. VISWANETHRA RAVI :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XVI, KOLKATA I N APPEAL NO. 58/CIT(A)-XVI/CIR-29/10-11/KOL DATED 09.11.2012 FOR THE ASSESSMENT YEAR 2008-09. 2. THE ASSESSEE FILED THE PRESENT APPEAL ON 17.01.2 013. THIS CASE WAS FIXED FOR HEARING ON 02.11.2015. THE NOTICE WAS DUL Y SENT TO THE ADDRESS OF THE ASSESSEE BY REGISTERED POST WITH A/D AS HAS BEEN SHOWN BY THE ASSESSEE IN FORM NO. 36. EVEN THE CAUSE LIST WAS AL SO POSTED ON THE INTERNET. HOWEVER, ON THE DATE FIXED FOR, I.E. 02.1 1.2015 NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION FOR ADJOURNMENT I.T.A. NO. 115/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 2 WAS FILED BEFORE US. UNDER THESE FACTS, WE ARE OF T HE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPE AL. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WEL L KNOWN DICTUM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIUNT. 4. CONSIDERING THE FACTS AND KEEPING IN MIND THE PR OVISIONS OF RULE 19(2) OF THE ITAT RULES AS WAS CONSIDERED IN THE CA SE 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 ES TATE OF LATE TUKOJIRAO HOLKAR VS.- C.W.T. REPORTED IN 223 ITR 4 80, WE TREAT THIS APPEAL AS DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 20 TH , 2015. SD/- SD/- (P.M. JAGTAP) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDI CIAL MEMBER KOLKATA, THE 20 TH DAY OF NOVEMBER, 2015 COPIES TO : (1) SAMIT KUMAR RAY, 65A, SATISH MUKHERJEE ROAD, SWATI APARTMENT, 2 ND FLOOR, KOLKATA-700 026 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-29, KOLKATA, AAYAKAR DAKSHIN, GARIAHAT ROAD, KOLKATA (3) COMMISSIONER OF INCOME TAX (APPEALS)- XVI, KO LKATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.