Smt. Laxmi Jaiswal, Howrah V. ITO, Ward 47(3), Kolkata, Kolkata

ITA 183/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6254 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 03-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A), KOLKATA [BEFORE SHRI P.M. JAGTAP, AM & SHRI S.S. VISWANETHRA RAVI, JM] I.T.A. NO. 183/KOL/2017 ASSESSMENT YEAR: 2010-11 SMT. LAXMI JAISWAL....................................................................APPELLANT 357/2, BELILIOUSROAD, HOWRAH 711 101 [PAN: AJBPJ 2262 K] ITO, WARD 47(3), KOLKATA..............................RESPONDENT 3, GOVT. PLACE (WEST), KOLKATA 700 001. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JUNE 21, 2018 DATE OF PRONOUNCING THE ORDER : JUNE 21, 2018 ORDER PER P.M. JAGTAP, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) 14, KOLKATA DATED 04.01.2016. 2. THE APPEAL FILED BY THE ASSESSEE IN THIS CASE WAS INITIALLY FIXED FOR HEARING ON 12.04.2018. NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON THE SAID DATE AND ACCORDINGLY, THE HEARING WAS ADJOURNED TO 21.06.2018 WITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING BY RPAD AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 21.06.2018 THAT IS TODAY, NONE HOWEVER HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. EVEN THE NOTICE OF THE SAID HEARING SEND TO THE ASSESSEE BY RPAD HAS COME BACK UNDELIVERED FROM THE POSTAL AUTHORITY WITH THE REMARK LEFT. THE ASSESSEE THUS HAS NOT BOTHERED TO FURNISH HER CORRECT ADDRESS IN ORDER TO ENABLE THE REGISTRY TO SERVE THE 2 I.T.A. NO. 183/KOL/2017 ASSESSMENT YEAR: 2010-11 SMT. LAXMI JAISWAL NOTICE OF HEARING. IT APPEARS FROM THIS CASUAL AND NEGLIGENT APPROACH OF THE ASSESSEE THAT SHE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL 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 PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HALKAR 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 DISMISSED FOR NON PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST JUNE, 2018. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21/06/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SMT. LAXMI JAISWAL, 357/2, BELILIOUS ROAD, HOWRAH 711 101. 2. ITO, WD-47(3), 3, GOVT. PLACE (WEST), KOLKATA 700 001. 3. THE CIT(A) 3 I.T.A. NO. 183/KOL/2017 ASSESSMENT YEAR: 2010-11 SMT. LAXMI JAISWAL 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA