Noor Mahammad, Kolkata V. J.C.I.T Range - 29,kolkata, Kolkata

ITA 2319/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4573 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 08-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 27-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Keywords: Application of stay

Judgement Text

I.T.A. NO. 2319/KOL./2013 & S.P. NO. 75/KOL/2013 (IN ITA NO. 2319/KOL/20130 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. BASUDEVAN, JUDICIAL MEMBER I.T.A. NO. 2319/KOL/ 2013 ASSESSMENT YEAR: 2009-2010 NOOR MAHAMMAD,..................................... .......................APPELLANT MKADNYA PATHARGHATA, RAJATHAR, RAJARHAT NEW TOWN, KOLKATA-700 135 [PAN: AEDPN 6635 F] -VS.- JOINT COMMISSIONER OF INCOME TAX,.................. ...........RESPONDENT RANGE-29, KOLKATA, AAYAKAR BHAVAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 & S.P. NO. 75/KOL/2013 (ARISING OUT OF ITA NO. 2319/KOL/2013) ASSESSMENT YEAR: 2009-2010 NOOR MAHAMMAD,..................................... .......................APPLICANT MKADNYA PATHARGHATA, RAJATHAR, RAJARHAT NEW TOWN, KOLKATA-700 135 [PAN: AEDPN 6635 F] -VS.- JOINT COMMISSIONER OF INCOME TAX,.................. ...........RESPONDENT RANGE-29, KOLKATA, AAYAKAR BHAWAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 APPEARANCES BY: N O N E, FOR THE ASSESSEE/APPLICANT MD. GHAYAS UDDIN, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 08, 2016 DATE OF PRONOUNCING THE ORDER : JULY 08, 2016 I.T.A. NO. 2319/KOL./2013 & S.P. NO. 75/KOL/2013 (IN ITA NO. 2319/KOL/20130 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 3 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL PREFERRED BY THE ASSESSEE AGAINST THE O RDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XVI, KOLKATA D ATED 27.02.2013 WAS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 25.04.2016 ALONG WITH THE STAY PETITION FILED BY THE ASSESSEE BEING SP NO. 75/KOL/2013. NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE O N THE SAID DATE. THE HEARING, THEREFORE, WAS ADJOURNED TO 30.05.2016, ON WHICH DATE AGAIN NONE APPEARED ON BEHALF OF THE ASSESSEE. THE HEARIN G, THEREFORE, WAS ADJOURNED TO 08.07.2016 WITH A DIRECTION TO THE REG ISTRY TO ISSUE THE NOTICE THEREOF BY REGISTERED POST WITH A/D AT THE A DDRESS OF THE ASSESSEE AS GIVEN IN THE APPEAL MEMO. ON 08.07.2016, I.E. TO DAY, NEITHER ANYONE HAS APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. EVE N THE NOTICE OF THE SAID HEARING SENT TO THE ASSESSEE AT THE ADDRESS GI VEN IN THE APPEAL MEMO HAS COME BACK FROM THE POSTAL AUTHORITIES UNDELIVER ED WITH A REMARK ADDRESSEE MOVED. THE ASSESSEE THUS HAS NOT BOTHER ED TO INFORM THE NEW ADDRESS IN ORDER TO FACILITATE SERVICE OF NOTICE OF HEARING BY THE REGISTRY. IT IS ALSO NOTED THAT THE STAY APPLICATION FILED BY THE ASSESSEE CONTAINS MANY DEFECTS AND THE ASSESSEE HAS FAILED TO REMOVE THE SAME DESPITE SUFFICIENT AND SPECIFIC OPPORTUNITY AFFORDED TO IT. KEEPING IN VIEW ALL THESE FACTS OF THE CASE, IT APPEARS THAT THE ASSESS EE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL AS WELL AS TH E STAY PETITION FILED BEFORE THE TRIBUNAL. 2. 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 I.T.A. NO. 2319/KOL./2013 & S.P. NO. 75/KOL/2013 (IN ITA NO. 2319/KOL/20130 ASSESSMENT YEAR: 2009-2010 PAGE 3 OF 3 (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, WE TREAT THIS APPEAL AS WELL AS THE STAY PETIT ION AS UNADMITTED AND DISMISS THE SAME FOR NON-PROSECUTION. 3. IN THE RESULT, THE APPEAL AS WELL AS THE STAY PETIT ION OF THE ASSESSEE BOTH ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 8, 201 6. SD/- SD/- (N.V. BASUDEVAN) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 8 TH DAY OF JULY, 2016 COPIES TO : (1) SHRI NOOR MAHAMMAD, MKADNYA PATHARGHATA, RAJATHAR, RAJARHAT NEW TOWN, KOLKATA-700 135 (2) JOINT COMMISSIONER OF INCOME TAX, RANGE-29, KOLKATA, AAYAKAR BHAVAN DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-XVI, KOLK ATA, (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.