SGM Transways, Howrah V. ITO, WD-56(1), KOLKATA, Kolkata

ITA 1403/KOL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4449 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-11-2015
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 1403/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1403 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 SGM TRANSWAYS,..................................... ...............................APPELLANT 10/20, MOHANLAL BHALWALA ROAD, BALLY, HOWRAH-711 201 [PAN : AARFS 6803 Q] -VS.- INCOME TAX OFFICER,................................ .............................RESPONDENT WARD-56(1), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI UDAY KUMAR SARDAR, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 26, 2016 DATE OF PRONOUNCING THE ORDER : JULY 26, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKATA DA TED 07.09.2015. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKI NG ADJOURNMENT HAS BEEN FILED DESPITE THE FACT THAT THE NOTICE OF THE SAID HEARING SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO HAS BEEN DULY SERVED ON THE ASSESSEE, THE PROO F OF WHICH IS AVAILABLE ON RECORD. IT APPEARS THAT THE ASSESSEE I S NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. I.T.A. NO. 1403/KOL./2015 ASSESSMENT YEAR: 2010-2011 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 26, 2016 . SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 26 TH DAY OF JULY, 2016 COPIES TO : (1) SGM TRANSWAYS, 10/20, MOHANLAL BHALWALA ROAD, BALLY, HOWRAH-711 201 (2) INCOME TAX OFFICER, WARD-56(1), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-12, KOLKA TA; (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.