Dilip Ghosh, Kolkata V. ITO, Wd-53(4), Kolkata, Kolkata

ITA 239/KOL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5127 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 10-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 239/KOL./2014 ASSESSMENT YEAR: 2002-2003 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. 239/KOL/ 2014 ASSESSMENT YEAR: 2002-2003 DILIP GHOSH,....................................... ..............................APPELLANT 121/3, TALPUKUR ROAD, SARSUNA, KOLKATA-700 061 [PAN : ADXPG 9870 A] -VS.- INCOME TAX OFFICER,................................ ............................RESPONDENT WARD-53(4), KOLKATA, AAYAKAR BHAWAN, DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 APPEARANCES BY: N O N E, FOR THE ASSESSEE SMT. SARBARI MUKJHERJEE, JCIT, SR. D.R., FOR THE DE PARTMENT DATE OF CONCLUDING THE HEARING : JANUARY 06, 2016 DATE OF PRONOUNCING THE ORDER : JANUARY 06, 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 27.08.2013 FOR THE ASSESSMENT YEAR 2002-03. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 22.07.2015. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE ON THE SAID DATE AS WELL AS ON THE SUBSEQU ENT DATE, WHEN THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 09. 09.2015. THEREAFTER THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 01.12.2015, WHEN AGAIN NONE APPEARED ON BEHALF OF THE ASSESSEE. THE HEARING, THEREFORE, WAS ADJOURNED TO 21.12.2015. ON 21.12.2015, THE ASS ESSEE SOUGHT ADJOURNMENT AND ACCORDINGLY THE HEARING WAS ADJOURN ED TO 06.01.2016. ON 06.01.2016, I.E. TODAY, NONE HAS APPEARED ON BEH ALF OF THE ASSESSEE I.T.A. NO. 239/KOL./2014 ASSESSMENT YEAR: 2002-2003 PAGE 2 OF 2 NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN FILED. THIS CASUAL AND NEGLIGENT ATTITUDE OF THE ASSESSEE CLEARLY SHOWS TH AT 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 06, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 6 TH DAY OF JANUARY, 2016 COPIES TO : (1) DILIP GHOSH, 121/3, TALPUKUR ROAD, SARSUNA, KOLKATA-700 061 (2) INCOME TAX OFFICER, WARD-53(4), KOLKATA, AAYAKAR BHAWAN, DAKSHIN, 2, GARIAHAT ROAD (SOUTH), KOLKATA-700 068 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-XXXIII, KO LKATA (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.