Shri Naresh Kumar Gupta, Howrah V. ITO, Ward-35(2), Kolkata, Kolkata

ITA 1908/KOL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5159 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 15-12-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 13-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 1908/KOL./2014 ASSESSMENT YEAR: 2007-2008 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1908/KOL/ 2014 ASSESSMENT YEAR: 2007-2008 SHRI NARESH KUMAR GUPTA,........................... ........................APPELLANT 4A, N.C. DUTTA SARANI, GROUND FLOOR, SHOP NO. 3, KOLKATA-700 001 [PAN : ADUPG 1555 H] -VS.- INCOME TAX OFFICER,................................ ............................RESPONDENT WARD-35(2), KOLKATA, 110, SHANTI PALLY, AAYAKAR BHAWAN, KOLKATA-700 107 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI TANUJ NIYOGI, JCIT, SR. D.R., FOR THE DEPARTME NT DATE OF CONCLUDING THE HEARING : JANUARY 05, 2016 DATE OF PRONOUNCING THE ORDER : JANUARY 05, 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)-XX, KOLKATA DA TED 11.07.2014 FOR THE ASSESSMENT YEAR 2007-08. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 24.08.2015. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE ON THE SAID DATE AS WELL AS ON THE SUBSEQU ENT DATES, I.E. 07.09.2015 AND 09.12.2015 WHEN THE APPEAL OF THE AS SESSEE WAS FIXED FOR HEARING. EVEN TODAY, I.E. ON 05.01.2016, NONE HAS A PPEARED ON BEHALF OF THE ASSESSEE AND EVEN THE NOTICE OF THE SAID HEARIN G SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO, HAS COME BACK UNDELIVERED WITH THE REMARK BY THE POSTAL AUTHORITIES LEFT. I.T.A. NO. 1908/KOL./2014 ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 3 THIS CASUAL AND NEGLIGENT ATTITUDE OF THE ASSESSEE CLEARLY SHOWS 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, 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 JANUARY 05, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 5 TH DAY OF JANUARY, 2016 COPIES TO : (1) SHRI NARESH KUMAR GUPTA, 4A, N.C. DUTTA SARANI, GROUND FLOOR, SHOP NO. 3, KOLKATA-700 001 (2) INCOME TAX OFFICER, WARD-35(2), KOLKATA, 110, SHANTI PALLY, AAYAKAR BHAWAN, KOLKATA-700 107 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-XX, KOLKAT A (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE I.T.A. NO. 1908/KOL./2014 ASSESSMENT YEAR: 2007-2008 PAGE 3 OF 3 (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.