Deepakl Kumar, Kolkata V. ITO, WD-30(1), KOLKATA, Kolkata

ITA 1340/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1617 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-06-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 12-06-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 1340/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 1340/KOL/ 2014 ASSESSMENT YEAR: 2009-2010 DEEPAK KUMAR,...................................... ......................................APPELLANT B-103, BHUBNESHWAR APARTMENT, 36, PALM AVENUE, KOLKATA-700 019 [PAN: AKAPK 6372 P] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-30(1), KOLKATA, AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), 5 TH FLOOR, KOLKATA-700 068 APPEARANCES BY: N O N E, FOR THE ASSESSEE N O N E, FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JUNE 22, 2017 DATE OF PRONOUNCING THE ORDER : JUNE 22, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XIV, KOLKATA D ATED 03.03.2014. 2. THE APPEAL FILED BY THE ASSESSEE IN THIS CASE WA S INITIALLY FIXED FOR HEARING ON 07.03.2017. THE ASSESESE, HOWEVER, SOUGH T ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY THE HEARING WAS ADJOU RNED TO 25.04.2017. ON 25.04.2017, NONE APPEARED ON BEHALF OF THE ASSES SEE AND IN ORDER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE HEAR ING WAS ADJOURNED TO 22.06.2017 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ADDRESS GIVEN BY THE ASSESSEE IN THE APPEAL MEMO BY REGISTERED POST WITH A/D. ON 22.06.2017, I.E. TODAY , NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS CO NDUCT OF THE ASSESSEE I.T.A. NO. 1340/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 2 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 FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 22, 2017 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT ME MBER KOLKATA, THE 22 ND DAY OF JUNE, 2017 COPIES TO : (1) SHRI DEEPAK KUMAR, B-103, BHUBNESHWAR APARTMENT, 36, PALM AVENUE, KOLKATA-700 019 (2) INCOME TAX OFFICER, WARD-30(1), KOLKATA, AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), 5 TH FLOOR, KOLKATA-700 068 (3) COMMISSIONER OF INCOME TAX (APPEALS)-XIV, KOLK ATA; (4) COMMISSIONER OF INCOME TAX ,KOLKAT A (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.