Sri Vicky Jaiswal , Hooghly V. ITO, Ward - 23(1), Hooghly , Hooghly

ITA 157/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4787 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 02-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS

Judgement Text

ITA NO. 157/KOL/2018 ASSESSMENT YEAR: 2013-2014 SHRI VICKY JAISWAL 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 157/KOL/2018 ASSESSMENT YEAR: 2013-2014 SHRI VICKY JAISWAL,................................ ......................................APPELLANT 91/2, G.T. ROAD, GULPATTI, CHAMPDANI, BHADRESWAR, HOOGHLY-712 222 [PAN: AMJPJ 8262 A] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-23(1), HOOGHLY, G.T. ROAD, KHADINA MORE, P.O. CHINSURAH, HOOGHLY-712 101 APPEARANCES BY: N O N E, FOR THE APPELLANT SMT. RANU BISWAS, JCIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : FEBRUARY 14, 2019 DATE OF PRONOUNCING THE ORDER : FEBRUARY 14, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ):- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA DAT ED 13.10.2017, WHEREBY HE CONFIRMED THE PENALTY OF RS.10,000/- IMP OSED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(B) OF THE IN COME TAX ACT, 1961. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 03.12.2018. THE ASSESSEE, HOWEVER, SOUGH T ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY THE HEARING WAS ADJOU RNED TO 10.01.2019. ON 10.01.2019, THE ASSESSEE AGAIN SOUGHT ADJOURNMEN T AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 16.01.2019. ON 16.01.2 019, NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE. IN ORDER TO GIV E ONE MORE OPPORTUNITY TO THE ASSESESE, THE HEARING WAS ADJOURNED BY THE B ENCH TO 14.02.2019 ITA NO. 157/KOL/2018 ASSESSMENT YEAR: 2013-2014 SHRI VICKY JAISWAL 2 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADD RESS GIVEN IN THE APPEAL MEMO. ON 14.02.2019, I.E. TODAY, NONE, HOWEV ER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS NON-COOPERATIVE AND NON -COMPLIANT ATTITUDE OF THE ASSESSEE 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, WE 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 FEBRUARY 14, 2019. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 14 TH DAY OF FEBRUARY, 2019 COPIES TO : (1) SHRI VICKY JAISWAL, 91/2, G.T. ROAD, GULPATTI, CHAMPDANI, BHADRESWAR, HOOGHLY-712 222 (2) INCOME TAX OFFICER, WARD-23(1), HOOGHLY, G.T. ROAD, KHADINA MORE, P.O. CHINSURAH, HOOGHLY-712 101 (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKATA , ITA NO. 157/KOL/2018 ASSESSMENT YEAR: 2013-2014 SHRI VICKY JAISWAL 3 (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.