Pradeep Kumar Jhawar, Kolkata V. D.C.I.T., Central Circle-XXI, Kolkata, Kolkata

ITA 1573/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1680 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-06-2017
• Assessment Year: 2003-2004
• Appeal Filed On: 25-07-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NOS. 1573 & 1574/KOL./2014 ASSESSMENT YEARS: 2003-2004 & 2004-2005 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NOS. 1573 & 1574/KOL/ 2014 ASSESSMENT YEARS: 2003-2004 & 2004-2005 PRADEEP KUMAR JHAWAR,.............................. ..........................APPELLANT 4, FAIRLIE PLACE, KOLKATA-700 001 [PAN: ACPPJ 8809 B] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ..................RESPONDENT CENTRAL CIRCLE-XXI, KOLKATA, 110, SHANTI PALLY, E.M. BYE PASS, AAYAKAR BHAWAN POORVA, KOLKATA-700 107 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI SALLONG YADEN, ADDITIONAL CIT, D.R., FOR THE D EPARTMENT DATE OF CONCLUDING THE HEARING : JUNE 07, 2017 DATE OF PRONOUNCING THE ORDER : JUNE 07, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. .: THESE TWO APPEALS FILED BY THE ASSESSEE ARE DIRECTE D AGAINST TWO SEPARATE ORDERS PASSED BY THE LD. COMMISSIONER OF I NCOME TAX (APPEALS), CENTRAL-II, KOLKATA, BOTH DATED 26.05.2014, WHEREBY HE CONFIRMED THE PENALTIES OF RS.2,13,332/- AND RS.2,57,705/- IMPOSE D BY THE ASSESSING OFFICER FOR ASSESSMENT YEARS 2003-04 AND 2004-05 RE SPECTIVELY. 2. IN THIS CASE, THE APPEALS FILED BY THE ASSESSEE WERE INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 20.03.2017. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. THE HEARIN G, THEREFORE, WAS I.T.A. NOS. 1573 & 1574/KOL./2014 ASSESSMENT YEARS: 2003-2004 & 2004-2005 PAGE 2 OF 3 ADJOURNED TO 07.06.2017 WITH A DIRECTION TO THE REG ISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE AT THE A DDRESS GIVEN IN THE APPEAL MEMO BY REGISTERED POST WITH A/D. ON 07.06.2 017, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESS EE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. EVE N THE NOTICE SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D HAS COME B ACK UNDELIVERED FROM THE POSTAL AUTHORITIES WITH THE REMARK INSUFFICIEN T ADDRESS. THE ASSESSEE THUS HAS NOT FURNISHED HIS FULL ADDRESS IN ORDER TO FACILITATE THE SERVICE OF NOTICE. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT HE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THESE APPEA LS 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 THESE APPEALS AS UNADMITTED AND DISMI SS THE SAME FOR NON- PROSECUTION. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASSESS EE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON JUNE 07, 2017 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT ME MBER KOLKATA, THE 7 TH DAY OF JUNE, 2017 COPIES TO : (1) SHRI PRADEEP KUMAR JHAWAR, 4, FAIRLIE PLACE, KOLKATA-700 001 I.T.A. NOS. 1573 & 1574/KOL./2014 ASSESSMENT YEARS: 2003-2004 & 2004-2005 PAGE 3 OF 3 (2) DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XXI, KOLKATA, 110, SHANTI PALLY, E.M. BYE PASS, AAYAKAR BHAWAN POORVA, KOLKATA-700 107 (3) COMMISSIONER OF INCOME TAX (APPEALS), CENTRAL- II, KOLKATA; (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.