Gostha Behari Dutta & Sons, Paschim Medinipur V. ACIT, Range-2, Midnapore, Paschim Medinipur

ITA 1442/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1436 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2004-2005
• Appeal Filed On: 05-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 1442/KOL./2016 ASSESSMENT YEAR: 2004-2005 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1442/KOL/ 2016 ASSESSMENT YEAR: 2004-2005 GOSTHA BEHARI DUTTA & SONS,........................ ...........................APPELLANT KUTHIBAZAR, P.O. GHATAL, DIST. PASCHIM MEDINIPUR-721 212 [PAN: AAEFG 9904 B] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ..................RESPONDENT RANGE-2, MIDNAPORE, SAHOO BHAWAN, POST OFFICE ROAD, PASCHIM MEDINIPUR-721 101 APPEARANCES BY: N O N E , FOR THE ASSESSEE SHRI ARUP CHATTERJEE, ADDL. CIT, D.R., FOR THE DEPA RTMENT DATE OF CONCLUDING THE HEARING : SEPTEMBER 22, 201 7 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 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)-XXXVI, KOLKATA DATED 14.10.20114. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE B ELATEDLY BY 1018 DAYS WAS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 16.11.2016. THE ASSESSEE, HOWEVER, SOUGHT ADJOURNMENT ON THE SAID D ATE. THEREAFTER THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 01. 03.2017 AND 05.04.2017, BUT THE ASESSEE AGAIN SOUGHT ADJOURNMEN TS ON THE SAID DATES. THEREAFTER THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 25.05.2017, 22.06.2017 AND 02.08.2017, BUT NONE APP EARED ON BEHALF OF I.T.A. NO. 1442/KOL./2016 ASSESSMENT YEAR: 2004-2005 PAGE 2 OF 3 THE ASSESSEE ON THE SAID DATES. IN ORDER TO GIVE O NE MORE OPPORTUNITY AS THE FINAL OPPORTUNITY, THE HEARING WAS ADJOURNED TO 22.09.2017 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL MEMO. O N 22.09.2017, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. KEE PING IN VIEW THIS NON- COOPERATIVE AND NON-COMPLIANT ATTITUDE OF THE ASSES SEE, IT APPEARS THAT IT IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APP EAL 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, 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 SEPTEMBER 22, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 22 ND DAY OF SEPTEMBER, 2017 COPIES TO : (1) GOSTHA BEHARI DUTTA & SONS, KUTHIBAZAR, P.O. GHATAL, DIST. PASCHIM MEDINIPUR-721 212 (2) ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-2, MIDNAPORE, SAHOO BHAWAN, POST OFFICE ROAD, PASCHIM MEDINIPUR-721 101 (3) COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, K OLKATA; (4) COMMISSIONER OF INCOME TAX ,KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE I.T.A. NO. 1442/KOL./2016 ASSESSMENT YEAR: 2004-2005 PAGE 3 OF 3 (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.