Suresh Chand Jaiswal, Purba Medinipur V. ITO, WD-I, HALDIA, Haldia

ITA 232/KOL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5158 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 09-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 232/KOL./2015 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 232/KOL/ 2015 ASSESSMENT YEAR: 2009-2010 SURESH CHAND JAISWAL,.............................. ........................APPELLANT DURGACHAK COLONY, BLOCK-E/1, WARD-9, PLOT-E/79, PURBA MEDINIPUR-721 602 [PAN : ACRPJ 7393 N] -VS.- INCOME TAX OFFICER,................................ ............................RESPONDENT WARD-1, HALDIA, KHAJANCHAK, HALDIA APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI TANUJ NIYOGI, JCIT, SR. D.R., FOR THE DEPARTME NT DATE OF CONCLUDING THE HEARING : JANUARY 05, 2016 DATE OF PRONOUNCING THE ORDER : JANUARY 05, 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)-XXXIII, KOLKAT A DATED 13.02.2014 FOR THE ASSESSMENT YEAR 2009-10. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 28.08.2015. THE ASSESSEE, HOWEVER, SOUGH T ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY, THE HEARING WAS ADJO URNED TO 23.09.2015. THE BENCH DID NOT FUNCTION ON 23.09.2015 AS WELL AS ON THE COUPLE OF OCCASIONS THEREAFTER WHEN THE APPEAL OF THE ASSESSE E WAS FIXED FOR HEARING ON 08.11.2015 AND 23.11.2015. THE HEARING, THEREFORE, WAS ADJOURNED TO 11.12.2015 WHEN NONE APPEARED ON BEHAL F OF THE ASSESSEE. THE HEARING, THEREFORE, WAS AGAIN ADJOURNED TO 05.0 1.2016. ON 05.01.2016, I.E. TODAY, AGAIN NONE HAS APPEARED ON BEHALF OF THE ASSESSEE I.T.A. NO. 232/KOL./2015 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 3 INSPITE OF THE FACT THAT THE NOTICE OF THE SAID HEA RING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO. THIS CASUAL AND NEGLIGENT ATTITUDE OF THE ASS ESSEE CLEARLY SHOWS 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 JANUARY 05, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 5 TH DAY OF JANUARY, 2016 COPIES TO : (1) SURESH CHAND JAISWAL, DURGACHAK COLONY, BLOCK-E/1, WARD-9, PLOT-E/79, HALDIA, PURBA MEDINIPUR-721 602 (2) INCOME TAX OFFICER, WARD-1, HALDIA, KHAJANCHAK, HALDIA (3) COMMISSIONER OF INCOME-TAX (APPEALS)-XXXIII, KO LKATA I.T.A. NO. 232/KOL./2015 ASSESSMENT YEAR: 2009-2010 PAGE 3 OF 3 (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.