Md. Nasim, Burdwan V. I.T.O., Ward- 1(3), Asansol, Burdwan

ITA 208/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4687 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 04-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2014
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 208/KOL./2014 ASSESSMENT YEAR: 2009-2010 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. 208 /KOL/ 2014 ASSESSMENT YEAR: 2009-2010 MD. NASIM,......................................... .......................................APPELLANT S/O. MD. N. ALLAM, MAKHUMOHALLA, N.R.R. ROAD, RAILPAR, ASANSOL-2, DISTRICT-BURDWAN-713 302 [PAN : ACXPN 0889 R] -VS.- INCOME TAX OFFICER,................................ ...............................RESPONDENT WARD-1(3), ASANSOL, SAHANA APARTMENT, LOWER CHELIDANGA, ASANSOL DIST. BURDWAN-713 304 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 04, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 04, 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), ASANSOL DATED 27.11.2013. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 04.07.2016. THE ASSESSEE, HOWEVER, FILED AN APPLICATION SEEKING ADJOURNMENT ON THE SAID DATE. ACCORDINGLY, THE HEARING WAS ADJOURNED TO 04.08.2016. AT THE TIME OF HEARING FIX ED ON 04.08.2016, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED DESP ITE THE FACT THAT THE SAID DATE OF HEARING AS ANNOUNCED IN THE OPEN COURT WAS DULY TAKEN NOTE OF BY THE LD. AUTHORIZED REPRESENTATIVE OF THE ASSE SSEE. IT APPEARS FROM I.T.A. NO. 208/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 2 THIS CONDUCT OF THE ASSESSEE THAT HE IS NOT SERIOUS LY 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 AUGUST 04, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 4 TH DAY OF AUGUST, 2016 COPIES TO : (1) MD. NASIM, S/O. MD. N. ALLAM, MAKHUMOHALLA, N.R.R. ROAD, RAILPAR, ASANSOL-2, DISTRICT-BURDWAN-713 302 (2) INCOME TAX OFFICER, WARD-1(3), ASANSOL, SAHANA APARTMENT, LOWER CHELIDANGA, ASANSOL DIST. BURDWAN-713 304 (3) COMMISSIONER OF INCOME TAX (APPEALS), ASANSOL ; (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.