Ranjit Kumar Sinha, Durgapur V. ITO, Ward - 1(3), Durgapur, Durgapur

ITA 149/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8078 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 31-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO.149/ KOL. / 2012 ASSESSMENT YEAR : 2007-08 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER), AND SHRI MAHAVIR SINGH (JUDICIAL MEMBER) I.T.A. NO.: 149/ KOL. / 2012 ASSESSMENT YEAR : 2007-08 RANJIT KUMAR SINHA,.............APPELLANT M-29, BLOCK-C, RABINDRAPALLY, DURGPUR-713 201 DIST. BURDWAN [PAN: AJBPS 6097 F] -VS.- INCOME TAX OFFICER,.,....RESPONDENT, WARD-1(3), DURGAPUR CITY CENTRE, DURGAPUR-16 APPEARANCES BY: N O N E, FOR THE APPELLANT D.K. RAKSHIT, JCIT(SR. DR), FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : OCTOBER 18, 2012 DATE OF PRONOUNCING THE ORDER : OCTOBER 19, 2012 O R D E R PER PRAMOD KUMAR: THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE OR DER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), DURGAPUR DATED 17 TH NOVEMBER, 2011 FOR THE ASSESSMENT YEAR 2007-08. 2. THIS CASE WAS FIXED FOR HEARING ON 18.10.2012. H OWEVER, ON THE DATE FIXED FOR, I.E. 18.10.2012, NONE APPEARED ON BEHALF OF THE ASSESSEE , EVEN ENOUGH COUNSEL HAD DULY NOTED THE DATE ON THE LAST DATE OF HEARING WHEN ADJOURNMENT W AS SOUGHT. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIUNT . I.T.A. NO.149/ KOL. / 2012 ASSESSMENT YEAR : 2007-08 PAGE 2 OF 2 4. CONSIDERING THE FACTS AND KEEPING IN MIND THE PR OVISIONS OF RULE 19(2) OF THE ITAT RULES AS WAS CONSIDERED IN THE CASE OF CIT VS.- MU LTIPLAN INDIA PVT. LTD. 38 ITD 320 (DEL.) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. REPORTED IN 223 ITR 480 , WE TREAT THIS APPEAL AS DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON 19 TH DAY OF OCTOBER, 2012. SD/- SD/- MAHAVIR SINGH PRAMOD KUMAR (JUDICIAL MEMBER) (ACC OUNTANT MEMBER) KOLKATA, THE 19 TH DAY OF OCTOBER, 2012 COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ETC ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.