Smt Sarita Arora, Kolkata V. The ACIT, CIR-40, KOLKATA, Kolkata

ITA 1272/KOL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4506 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 07-10-2015
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 1272/KOL./2015 ASSESSMENT YEAR: 2011-2012 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1272/KOL/ 2015 ASSESSMENT YEAR: 2011-2012 SMT. SARITA ARORA,................................. ..............................APPELLANT FLAT NO. 10, 7, BURDWAN ROAD, ALIPORE, KOLKATA-700 027 [PAN : ACUPA 2486 Q] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ...............RESPONDENT CIRCLE-40, KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI RAJENDRA PRASAD, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 28, 2016 DATE OF PRONOUNCING THE ORDER : JULY 28, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKATA DA TED 14.08.2015. 2. IN THIS CASE, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED TODAY NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. EVEN THE NOTICE SENT TO THE ASSESSEE BY REGI STERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO HAS COME BACK FROM THE POSTAL AUTHORITIES UNDELIVERED WITH A REMARK LEFT. THE A SSESSEE THUS HAS NOT BOTHERED TO INFORM HER NEW ADDRESS IN ORDER TO FACI LITATE THE SERVICE OF NOTICE OF HEARING. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT SHE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. I.T.A. NO. 1272/KOL./2015 ASSESSMENT YEAR: 2011-2012 PAGE 2 OF 2 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, I 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 JULY 28, 2016 . SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 28 TH DAY OF JULY, 2016 COPIES TO : (1) SMT. SARITA ARORA, FLAT NO. 10, 7, BURDWAN ROAD, ALIPORE, KOLKATA-700 027 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-40, KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) CIT(A)-12, KOLKATA (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.