Md. Nausad Alam, Uttar Dinajpur V. ITO, Ward-1, Raiganj, Uttar Dinajpur

ITA 1489/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9187 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 27-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 15-07-2016
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 1489/KOL./2016 ASSESSMENT YEAR: 2011-2012 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. 1489/KOL/ 2016 ASSESSMENT YEAR: 2011-2012 MD. NAUSAD ALAM,................................... .....................................APPELLANT VILL. + P.O. KANKI, P.S. CHAKULIA, DIST. UTTAR DINAJPUR-733 209 [PAN: AHBPA 3079 M] -VS.- INCOME TAX OFFICER,................................ ......................................RESPONDENT WARD-1, RAIGANJ, SBI BUILDING, KARNOJORA, RAIGANJ, DIST. UTTAR DINAJPUR-733 134 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 27, 2017 DATE OF PRONOUNCING THE ORDER : MARCH 27, 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), JALPAIGURI DA TED 29.10.2015. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE B ELATEDLY WAS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 18.11.2016 . THE ASSESSEE, HOWEVER, SOUGHT ADJOURNMENT ON THE SAID DATE ON THE GROUND THAT HE WAS OUT OF STATION. THEREAFTER THE APPEAL OF THE ASSESS EE WAS AGAIN FIXED FOR HEARING BEFORE THE TRIBUNAL ON 23.01.2017. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE AND THE HEA RING, THEREFORE, WAS ADJOURNED TO 24.02.2017 WITH THE DIRECTION TO THE R EGISTRY TO ISSUE THE NOTICE OF THE SAID HEARING BY REGISTERED POST WITH A/D. ON 24.02.2017, NONE AGAIN APPEARED ON BEHALF OF THE ASSESSEE AND I N ORDER TO GIVE ONE MORE CHANCE TO THE ASSESSEE, THE HEARING WAS ADJOUR NED TO 27.03.2017 WITH A DIRECTION TO THE REGISTRY TO SEND ONE MORE N OTICE TO THE ASSESSEE AT I.T.A. NO. 1489/KOL./2016 ASSESSMENT YEAR: 2011-2012 PAGE 2 OF 2 THE ADDRESS GIVEN IN THE APPEAL MEMO BY REGISTERED POST WITH A/D. ON 27.03.2017, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HA S BEEN FILED. IT APPEARS FROM THIS NON-COMPLIANT AND NON-COOPERATIVE ATTITUDE OF THE ASSESSEE THAT HE IS NOT SERIOUSLY INTERESTED IN PRO SECUTING 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 MARCH 27, 201 7. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 27 TH DAY OF MARCH, 2017 COPIES TO : (1) MD. NAUSAD ALAM, VILL. + P.O. KANKI, P.S. CHAKULIA, DIST. UTTAR DINAJPUR-733 209 (2) INCOME TAX OFFICER, WARD-1, RAIGANJ, SBI BUILDING, KARNOJORA, RAIGANJ, DIST. UTTAR DINAJPUR-733 134 (3) COMMISSIONER OF INCOME TAX (APPEALS), JALPAIG URI; (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.