Sri Goutam Barui, Howrah V. ITO, Ward-46(2), Kolkata, Kolkata

ITA 1384/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100109 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 27-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: TANUJ NIOGI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA (BEFORE SHRI P. M. JAGTAP, A.M. & SHRI S.S.VISWANET HRA RAVI, J.M.) ITA NOS. 1384/KOL/2012 : ASSTT. YEAR : 2006-07 SRI GOUTAM BARUI PAN: AEBPB 4411K VS I.T.O., WARD-46(2), KOLKATA (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI TANUJ NI OGI, JCIT, SR.DR DATE OF HEARING : 18.11.2015 DATE OF PRONOUNCEMENT :18.11.2015 ORDER SHRI S.S.VISWANETHRA RAVI, J.M. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER DATED 04.04.2012 PASSED BY THE CIT(APPEALS)-XXX, KOLKATA IN APPEAL NO. 378/CIT(A)-XXX/WD-46(2)/2008-09 FOR THE ASSESSMENT YEAR 2006-07 PASSED UNDER SECTION 143(3) OF THE I.T.ACT. 2. AT THE TIME OF HEARING, NOBODY APPEARED ON BEHAL F OF THE ASSESSEE TODAY I.E., ON 18.11.2015, DESPITE THE FACT THAT TH E DATE OF HEARING ON 18.11.2005 WAS INFORMED TO THE ASSESSEE IN THE COUR T, WHEN IT WAS LAST FIXED FOR HEARING ON 05.11.2015. IT IS, THEREFORE, PRESUMED THAT IN SPITE OF NOTICE OF HEARING BEING INFORMED, THE ASSE SSEE DID NOT APPEAR BEFORE THE BENCH ON THE DATE OF HEARING. ON EARLIER SEVERAL OCCASIONS ALSO, THE APPEAL WAS FIXED FOR HE ARING BUT THE ASSESSEE EITHER DID NOT TURN UP AT THE TIME OF HEAR ING OR SOUGHT FOR ADJOURNMENT. THIS TIME ALSO, THE ASSESSEE DID N OT APPEAR AT THE TIME OF HEARING NOR EVEN HE SOUGHT FOR ADJOURNM ENT. IT, 2 ITA NOS.1384/KOL/2012 SRI GOUTAM BARUI ASSESSMENT YEAR: 2006-07 THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERES TED TO PROSECUTE THE MATTER. 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE W HO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DI CTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVI SIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CON SIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREAT THIS APPEAL AS UNADMITTED. 4. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFE RENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RET URNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND T HERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-4 78) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF AP PEAL BUT EFFECTIVELY PURSUING THE SAME. 3 ITA NOS.1384/KOL/2012 SRI GOUTAM BARUI ASSESSMENT YEAR: 2006-07 7. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA , WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH NOVEMBER, 2015. SD/- SD/- ( P.M.JAGTAP) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18/11/2015 TALUKDAR/SR.PS COPY OF ORDER FORWARDED TO: 1 SRI GOUTAM BARUI, 7/15, DR. BANAMALI GHOSH LANE, SA NTRAGACHI, HOWRAH-4 2 ITO, WARD-46(2), KOLKATA 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA