Ram Sanwar Gupta, Howrah V. DCIT, Circle-47, Kolkata, Kolkata

ITA 2109/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4689 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 17 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: 2007-2008
• Appeal Filed On: 17-11-2014
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 2109/KOL./2014 ASSESSMENT YEAR: 2007-2008 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. 2109 /KOL/ 2014 ASSESSMENT YEAR: 2007-2008 SHRI RAM SANWAR GUPTA,............................. ................................APPELLANT 129, BELILIOUS ROAD, HOWRAH-711 101 [PAN : AIAPG 1700 D] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ....................RESPONDENT CIRCLE-47, KOLKATA 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)-XXX, KOLKATA D ATED 25.07.2014. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 09.06.2016. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED ON THE SAID D ATE. THE HEARING, THEREFORE, WAS ADJOURNED BY THE BENCH TO 04.08.2016 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING BY REGISTERED POST WITH A/D. 3. AT THE TIME OF HEARING FIXED TODAY, I.E. 04.08.2 016, NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION SEEKING ADJOURNMENT HAS BEEN FILED. EVEN THE NOTICE OF THE SAID HEARING SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADD RESS GIVEN IN THE APPEAL MEMO HAS BEEN RETURNED BACK BY THE POSTAL AU THORITIES I.T.A. NO. 2109/KOL./2014 ASSESSMENT YEAR: 2007-2008 PAGE 2 OF 2 UNDELIVERED WITH A REMARK NOT KNOWN. THE ASSESSEE THUS HAS NOT BOTHERED TO INFORM HIS NEW ADDRESS IN ORDER TO FACI LITATE THE SERVICE OF NOTICE OF HEARING. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT HE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 4. 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. 5. 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) SHRI RAM SANWAR GUPTA, 129, BELILIOUS ROAD, HOWRAH-711 101 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-47, KOLKATA (3) COMMISSIONER OF INCOME TAX (APPEALS)-XXX, KOL KATA; (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.