Sri Naldalal Mondal, Paschim Medinipur V. ITO, Ward-1(3), Kolkata, Paschim Medinipur

ITA 1990/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4572 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 04-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 27-10-2014
• Court: TRIBUNAL
• Assessee Lawyers: N O N E

Judgement Text

I.T.A. NO. 1990/KOL./2014 ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 1990 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 SHRI NANDALAL MONDAL,.............................. ..............................APPELLANT VILL. CHANDRAKONA ROAD, P.S. GARBETA, P.O. SATBANKURA, DIST. PASCHIM MIDNAPORE-721253 [PAN : ADUPM 9646 H] -VS.- INCOME TAX OFFICER,................................ ...............................RESPONDENT WARD-1(3), MIDNAPORE APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI RAJAT KUMAR KUREEL, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 19, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 19, 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)-XXXVI, KOLKATA DATED 30.06.2014. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 08.06.2016. THE ASSESSEE, HOWEVER, SOUGH T ADJOURNMENT ON THE SAID DATE ON THE GROUND THAT PAPER BOOK WAS REQ UIRED TO BE FILED. ACCORDINGLY, THE HEARING WAS ADJOURNED TO 04.08.201 6. THE ASSESSEE AGAIN SOUGHT ADJOURNMENT ON 04.08.2016 ON THE GROUND THAT THE REQUIRED PAPER BOOK COULD NOT BE PREPARED. THE HEARING ACCORDINGLY WAS ADJOURNED TO 19.08.2016. ON 19.08.2016, I.E. TODAY, NONE HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT HE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. I.T.A. NO. 1990/KOL./2014 ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 2 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 AUGUST 19, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 19 TH DAY OF AUGUST, 2016 COPIES TO : (1) SHRI NANDALAL MONDAL, C/O. RATAN KUMAR GUHA, KSHUDIRAM NAGAR, MIDNAPORE-721 101 (2) INCOME TAX OFFICER, WARD-1(3), MIDNAPORE, KERANITOLA, MIDNAPORE-721 101 (3) COMMISSIONER OF INCOME TAX (APPEALS)-XXXVI, KO LKATA; (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.