Ma Kalyaneshari Educational Trust, Burdwan V. C.I.T ,Durgapur, Durgapur

ITA 1977/KOL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4175 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 5 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 28-09-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 20-06-2013
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 1977/KOL./2013 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER I.T.A. NO. 1977/KOL/ 2013 ASSESSMENT YEAR: 2010-2011 MA KALYANESHARI EDUCATIONAL TRUST,................. .................APPELLANT PANAGARH BAZAR, DURGAPUR, DIST. BURDWAN-713 148 [PAN: AABTM 9853 E] -VS.- COMMISSIONER OF INCOME TAX,........................ ...................RESPONDENT DURGAPUR APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE, FOR THE ASSESSEE SHRI S.M. SARFARAZUT TAUHEED, JCIT, SR. D.R., FOR T HE DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 07, 2016 DATE OF PRONOUNCING THE ORDER : DECEMBER 07, 2016 O R D E R PER SHRI M. BALAGANESH, A.M .: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX, DURGAPUR DATED 30.08.20 10 FOR THE ASSESSMENT YEAR 2010-11. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS INI TIALLY FIXED FOR HEARING ON 24.05.2016. THE BENCH DID NOT FUNCTION O N 24.05.2016 AND THE APPEAL WAS FIXED FOR HEARING ON 27.07.2016. ON 27.0 7.2016, THE LD. A.R. WAS INFORMED ABOUT THE NEXT DATE OF HEARING ON 28.0 9.2016. ON 28.09.2016, BENCH DID NOT FUNCTION AND THE HEARING WAS ADJOURNED TO 07.12.2016. IT IS FOR ASSESSEE TO NOTE DOWN THE NEX T DATE OF HEARING FROM NOTICE BOARD OR FROM OFFICIAL WEBSITE OF ITAT. ON 0 7.12.2016, I.E. TODAY, NONE, HOWEVER, HAS PUT IN APPEARANCE ON BEHALF OF T HE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED, DES PITE THE FACT THAT NOTICE OF THE SAID HEARING WAS GIVEN TO THE PARTIES THROUGH NOTICE BOARD. I.T.A. NO. 1977/KOL./2013 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 2 IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT I T 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 DECEMBER 07, 2016. SD/- SD/- (N.V. VASUDEVAN) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT ME MBER KOLKATA, THE 7 TH DAY OF DECEMBER, 2016 COPIES TO : (1) MA KALYANESHARI EDUCATIONAL TRUST, PANAGARH BAZAR, DURGAPUR, DIST. BURDWAN-713 148 (2) COMMISSIONER OF INCOME TAX, DURGAPUR (3) ADDL. COMMISSIONER OF INCOME TAX, RANGE-I, DURG APUR, (4) DY. COMMISSIONER OF INCOME TAX, CIRCLE-1, DURGA PUR; (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.