Sri Soumitra Bhattacharjee, North 24 Parganas V. ITO, Ward - 49(1), Kolkata,

ITA 223/KOL/2016

• Counselvise Citation: 22323514 RSA 2016
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 29-08-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 15-02-2016
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 223/KOL./2016 ASSESSMENT YEAR: 2010-2011 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. 223 /KOL/ 2016 ASSESSMENT YEAR: 2010-2011 SOUMITRA BHATTACHARJEE,............................ .........................APPELLANT P.O. & VILL. DAKSHIN CHATRA, BASIRHAT, 24-PARGANAS (NORTH)-743 247 [PAN : AGJPB 0583 A] -VS.- INCOME TAX OFFICER,................................ ...............................RESPONDENT WARD-49(1), KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA-700 016 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI SALLONG YADEN, ADDL. CIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : AUGUST 29, 2016 DATE OF PRONOUNCING THE ORDER : AUGUST 29, 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)-15, KOLKATA DA TED 11.12.2015. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 27.04.2016. NOBODY, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. THE HEARING, THEREFORE, WAS ADJOURNED TO 12.05.2016 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D . ON 12.05.2016, AGAIN NOBODY APPEARED ON BEHALF OF THE ASSESSEE AND THE HEARING WAS ADJOURNED TO 27.05.2016. ON 27.05.2016, NONE APPEAR ED ON BEHALF OF THE ASSESESE AND THE HEARING WAS ADJOURNED TO 28.06.201 6. SINCE THE BENCH DID NOT FUNCTION ON 28.06.2016, THE HEARING WAS ADJ OURNED TO 29.08.2016 AND THE NOTICE OF THE SAID HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL ME MO. ON 29.08.2016, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF O F THE ASSESSEE NOR ANY I.T.A. NO. 223/KOL./2016 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 2 APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT HE IS NOT SERIOUSLY IN TERESTED 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 29, 20 16. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 29 TH DAY OF AUGUST, 2016 COPIES TO : (1) SHRI SOUMITRA BHATTACHARJEE, P.O. & VILL. DAKSHIN CHATRA, BASIRHAT, 24-PARGANAS (NORTH)-743 247 (2) INCOME TAX OFFICER, WARD-49(1), KOLKATA, 54/1, RAFI AHMED KIDWAI ROAD, KOLKATA-700 016 (3) COMMISSIONER OF INCOME TAX (APPEALS)-15, KOLK ATA; (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.