B. P. Agarwal (HUF), Kolkata V. THE ITO, Wd-43(4), Kolkata, Kolkata

ITA 1414/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9183 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 20-06-2014
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 1414/KOL./2014 ASSESSMENT YEAR: 2009-2010 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. 1414/KOL/ 2014 ASSESSMENT YEAR: 2009-2010 B.P. AGARWAL (HUF),................................ ....................................APPELLANT 149, COTTON STREET, KOLKATA-700 007 [PAN: AACHB 1481 N] -VS.- INCOME TAX OFFICER,................................ ......................................RESPONDENT WARD-43(4), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: N O N E, FOR THE ASSESSEE MD. GHAYAS UDDIN, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : MARCH 29, 2017 DATE OF PRONOUNCING THE ORDER : MARCH 29, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXX, KOLKATA D ATED 15.01.2014 PASSED EX-PARTE , WHEREBY HE DISMISSED THE APPEAL OF THE ASSESESE F OR NON- PROSECUTION. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 27.02.2017. THE ASSE SSEE, HOWEVER, SOUGHT ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY THE HE ARING WAS ADJOURNED TO 29.03.2017 AS ANNOUNCED IN THE OPEN COURT. ON 29 .03.2017, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESS EE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT IT IS NOT SERIOUSLY IN TERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. I.T.A. NO. 1414/KOL./2014 ASSESSMENT YEAR: 2009-2010 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 MARCH 29, 201 7. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 29 TH DAY OF MARCH, 2017 COPIES TO : (1) B.P. AGARWAL (HUF), C/O. SHIV TEXTILE & CO. 149, COTTON STREET, KOLKATA-700 007 (2) INCOME TAX OFFICER, WARD-43(4), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-XXX, KOL KATA; (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.