Sri Mohit Agarwal, Kolkata V. DCIT, Circle - 23, Kolkata, Kolkata

ITA 2158/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4701 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 08-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 01-12-2014
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 2158/KOL./2014 ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 2158 /KOL/ 2014 ASSESSMENT YEAR: 2008-2009 SHRI MOHIT AGARWAL,................................ ...........................APPELLANT 24, GIRISH AVENUE, KOLKATA-700 003 [PAN : AFCPA 4673 E] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ..............RESPONDENT CIRCLE-23, KOLKATA, 169, A.J.C. BOSE ROAD, BAMBOO VILLA, KOLKATA-700 014 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI SNEHANSHU BISWAS, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 08, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 08, 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)-XXIV, KOLKATA DATED 22.09.2014. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 10.06.2016. THE ASSESSEE, HOWEVER, SOUGH T ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY, THE HEARING WAS ADJO URNED TO 08.08.2016. ON 08.08.2016, I.E. TODAY, NONE, HOWEVER, HAS APPEA RED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HA S BEEN FILED. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT HE I S 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 - I.T.A. NO. 2158/KOL./2014 ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 2 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 08, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 8 TH DAY OF AUGUST, 2016 COPIES TO : (1) SHRI MOHIT AGARWAL, 24, GIRISH AVENUE, KOLKATA-700 003 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-23, KOLKATA, 169, A.J.C. BOSE ROAD, BAMBOO VILLA, KOLKATA-700 014 (3) COMMISSIONER OF INCOME TAX (APPEALS)-XXIV, 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.