Smt Tanusri Jash, Burdwan V. ITO, WD-1(3), Burdwan, Burdwan

ITA 1503/KOL/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4698 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 09-07-2014
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 1503/KOL./2014 ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1503 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 SMT. TANUSRI JASH,................................. .............................APPELLANT SHYAMLAL COLONY, NEAR NETAJI HOSTEL, P.O. RAJBATI, DIST. BURDWAN-713 104 [PAN : AEOPJ 3439 A] -VS.- INCOME TAX OFFICER,................................ ............................RESPONDENT WARD-1(3), BURDWAN, AAYAKAR BHAWAN, COURT COMPOUND, P.O. & DIST. BURDWAN APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI PINAKI MUKHERJEE, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JUNE 15, 2016 DATE OF PRONOUNCING THE ORDER : JUNE 15, 2016 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 26.03.2014 FOR THE ASSESSMENT YEAR 2008-09. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, I.E. 15.06.2016, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPL ICATION SEEKING ADJOURNMENT HAS BEEN FILED. EVEN THE NOTICE OF THE SAID HEARING SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADD RESS GIVEN IN THE APPEAL MEMO HAS BEEN RETURNED BACK BY THE POSTAL AU THORITIES UNDELIVERED WITH A REMARK INSUFFICIENT ADDRESS/NOT KNOWN. THE ASSESSEE THUS HAS NOT BOTHERED TO PROVIDE CORRECT/C OMPLETE ADDRESS IN ORDER TO FACILITATE THE SERVICE OF NOTICE OF HEARIN G. KEEPING IN VIEW HER I.T.A. NO. 1503/KOL./2014 ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 2 CASUAL AND NEGLIGENT APPROACH, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FIL ED 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 JUNE 15, 2016 . SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 15 TH DAY OF JUNE, 2016 COPIES TO : (1) SMT. TANUSRI JASH, SHYAMLAL COLONY, NEAR NETAJI HOSTEL, P.O. RAJBATI, DIST. BURDWAN-713 104 (2) INCOME TAX OFFICER, WARD-1(3), BURDWAN, AAYAKAR BHAWAN, COURT COMPOUND, P.O. & DIST. BURDWAN (3) COMMISSIONER OF INCOME TAX (APPEALS), DURGAPUR ; (4) COMMISSIONER OF INCOME TAX- , KOLKATA; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.