Swapan Kumar Mukherjee, Burdwan V. ACIT, Circle-2, Burdwan, Burdwan

ITA 2181/KOL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4695 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 09-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 05-12-2014
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 2181/KOL./2014 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 2181 /KOL/ 2014 ASSESSMENT YEAR: 2010-2011 SHRI SWAPAN KUMAR MUKHERJEE,....................... .......................APPELLANT SUBODH SMRITI ROAD, P.O. KATWA, BURDWAN, PIN-713 130 [PAN : AJHPM 4011 F] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ....................RESPONDENT CIRCLE-2, BURDWAN, AAYAKAR BHAWAN, KACHARI ROAD, BURDWAN-713 101 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI MIKI CHANDA, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 09, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 09, 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 13.10.2014. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 13.06.2016. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE ON THE SAID DATE. THE HEARING, THEREFORE, WAS ADJOURNED TO 09.08.2016 WITH A DIRECTION TO THE REGISTRY TO SEND NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 09.08.2016, I.E. TODAY, NONE , HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS CO NDUCT OF THE ASSESSEE I.T.A. NO. 2181/KOL./2014 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 2 THAT HE 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, 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 09, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 9 TH DAY OF AUGUST, 2016 COPIES TO : (1) SHRI SWAPAN KUMAR MUKHERJEE, SUBODH SMRITI ROAD, P.O. KATWA, BURDWAN, PIN-713 130 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, BURDWAN, AAYAKAR BHAWAN, KACHARI ROAD, BURDWAN-713 101 (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.