Sk. Altaf Hossain, Hooghly V. ITO, Ward - 1(4), Hooghly, Hooghly

ITA 1456/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1490 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

1 ITA NO. 1456/KOL/2017 ASSESSMENT YEAR: 2008-2009 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1456/KOL./2017 ASSESSMENT YEAR: 2008-2009 SK. ALTAF HOSSAIN,................................. ...................................APPELLANT VILLAGE-CHATRASOL, P.O. GHOLE, HOOGHLY-712 401 [PAN: BMEPS 3031 C] -VS.- INCOME TAX OFFICER,................................ .......................RESPONDENT WARD-1(4), HOOGHLY, G.T. ROAD, KHADINA MORE, P.O. CHINSURAH, HOOGHLY-712 101 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI S.M. TAUHEED, ADDL. CIT, D.R., FOR THE DEPARTM ENT DATE OF CONCLUDING THE HEARING : FEBRUARY 12, 2018 DATE OF PRONOUNCING THE ORDER : FEBRUARY 12, 2018 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA DAT ED 20.03.2017. 2. THIS APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 07.09.2017. THE ASSESSEE, HO WEVER, SOUGHT ADJOURNMENT ON THE SAID DATE AS WELL AS ON THE SUBS EQUENT TWO DATES WHEN HIS APPEAL WAS FIXED FOR HEARING ON 14.09.2017 AND 01.11.2017. THE HEARING THEREAFTER WAS FIXED ON 11.12.2017, BUT NON E APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. THE HEARING, THER EFORE, WAS ADJOURNED TO 04.01.2018 BUT SINCE THE BENCH DID NOT FUNCTION ON THE SAID DATE, THE HEARING WAS ADJOURNED TO 12.02.2018. ON 12.02.2018 I.E. TODAY, NONE 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 2 ITA NO. 1456/KOL/2017 ASSESSMENT YEAR: 2008-2009 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, 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 12 TH DAY OF FEBRUARY, 2018. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF FEBRUARY, 2018 COPIES TO : (1) SK. ALTAF HOSSAIN, VILLAGE-CHATRASOL, P.O. GHOLE, HOOGHLY-712 401 2) INCOME TAX OFFICER, WARD-1(4), HOOGHLY, G.T. ROAD, KHADINA MORE, P.O. CHINSURAH, HOOGHLY-712 101 (3) CIT(APPEALS)-6, KOLKATA, (4) CIT- , KOLKATA, (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE TRUE COPY BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO, INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.