Rajendra Sahadeb Chatterjee, Durgapur V. ACIT, Cir-1, Durgapur, Durgapur

ITA 1490/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1541 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 15-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 1490/KOL./2016 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1490/KOL/ 2016 ASSESSMENT YEAR: 2010-2011 RAJENDRA SAHADEB CHATTERJEE,....................... ......................APPELLANT H WINGS, 4 TH FLOOR, MADHU MAMATA APARTMENT, SAGARBHANGA, J.P. AVENUE, DURGAPUR-713 211, DIST. BURDWAN [PAN: ACLPC 4880 F] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. .................RESPONDENT CIRCLE-1, DURGAPUR, CITY CENTRE, AAYAKAR BHAWAN, DURGAPUR-713 216 APPEARANCES BY: N O N E , FOR THE ASSESSEE SHRI ARINDAM BHATTACHARJEE, ADDL. CIT, D.R., FOR TH E DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 12, 2017 DATE OF PRONOUNCING THE ORDER : JULY 12, 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), DURGAPUR DATE D 18.01.2016, WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE AT THE THRESHOLD KEEPING IN VIEW THE PETITION FILED BY THE ASSESSEE IN WRITI NG SEEKING WITHDRAWAL OF THE SAID APPEAL. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE B ELATEDLY WITH A DELAY OF 124 DAYS WAS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 18.11.2016. ON THE SAID DATE, IT WAS NOTED BY THE B ENCH THAT THE GROUNDS RAISED BY THE ASSESSEE WERE NOT IN PROPER FORM AND, THEREFORE, A DIRECTION WAS GIVEN TO THE ASSESSEE TO FILE THE REVISED GROUN DS BEFORE THE NEXT DATE OF HEARING FIXED ON 26.12.2016. THE ASSESSEE, HOWEV ER, DID NOT FILE THE REVISED GROUNDS AND SOUGHT ADJOURNMENT ON 26.12.201 6. THE HEARING WAS ACCORDINGLY ADJOURNED ON 01.03.2017 ON WHICH DATE T HE ASSESSEE AGAIN I.T.A. NO. 1490/KOL./2016 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 3 SOUGHT ADJOURNMENT. THEREAFTER THE HEARING WAS FIXE D ON 05.04.2017 WHEN THE ASSESSEE WAS DIRECTED BY THE BENCH TO FILE ORIGINAL MEDICAL CERTIFICATE IN SUPPORT OF ITS APPLICATION FOR CONDO NATION OF DELAY ALONG WITH AFFIDAVIT BY THE NEXT DATE OF HEARING FIXED ON 06.06.2017. THE ASSESSEE, HOWEVER, HAS NOT COMPLIED WITH THE SAID D IRECTION OF THE TRIBUNAL. FINALLY THE APPEAL OF THE ASSESSEE WAS AD JOURNED AND FIXED ON 12.07.2017. ON 12.07.2017, I.E. TODAY, THE ASSESEE, HOWEVER, HAS AGAIN SOUGHT ADJOURNMENT ON THE GROUND THAT ITS AUTHORIZE D REPRESENTATIVE IS SUFFERING FROM VIRAL FEVER. THE SAID APPLICATION IS NOT SUPPORTED BY MEDICAL CERTIFICATE. EVEN THE PERSON PRESENT IN THE COURT ON BEHALF OF THE ASSESSEE IS NOT AUTHORIZED TO SEEK ADJOURNMENT. KEE PING IN VIEW ALL THESE FACTS, I AM OF THE VIEW THAT THE ASSESSEE IS NOT SE RIOUSLY 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 JULY 12, 2017 . SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 12 TH DAY OF JULY, 2017 COPIES TO : (1) RAJENDRA SAHADEB CHATTERJEE, H WINGS, 4 TH FLOOR, MADHU MAMATA APARTMENT, SAGARBHANGA, J.P. AVENUE, DURGAPUR-713 211, DIST. BURDWAN I.T.A. NO. 1490/KOL./2016 ASSESSMENT YEAR: 2010-2011 PAGE 3 OF 3 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DURGAPUR, CITY CENTRE, AAYAKAR BHAWAN, DURGAPUR-713 216 (3) COMMISSIONER OF INCOME TAX (APPEALS)-DURGAP UR; (4) COMMISSIONER OF INCOME TAX ,KOLKAT A (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, HEAD OF OFFICE/DDO INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.