Shri Sanjay Kumar Agarwala, Jalpaiguri V. Income Tax Officer, Ward - 1(1), Jalpaiguri, Jalpaiguri

ITA 2436/KOL/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9267 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 03-11-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 08-10-2013
• Court: TRIBUNAL
• Keywords: Principle of natural justice

Judgement Text

I.T.A. NO. 2436/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C BENCH, KOLKATA BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 2436/KOL/ 2013 ASSESSMENT YEAR : 2008-2009 SRI SANJAY KUMAR AGARWALA,......................... ....................APPELLANT C/O. STAR SERVICE STATION, P.O. MALBAZAR, DIST. JALPAIGURI-736 101 [PAN: AGFPA 9738 A] -VS.- INCOME TAX OFFICER,................................ ........................................RESPONDENT WARD-1(1), JALPAIGURI, C.R. BUILDING, NAYABASTI, JALPAIGURI-735 101 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI DEBASISH LAHIRI, JCIT, SR. D.R., FOR THE DEPAR TMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 21, 2017 DATE OF PRONOUNCING THE ORDER : FEBRUARY 28, 2017 O R D E R PER SHRI J. SUDHAKAR REDDY, A.M. THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), JALPAIGURI DA TED 21.02.2012 FOR THE ASSESSMENT YEAR 2008-09 ON THE FOLLOWING GROUND S:- (1) FOR THAT THE ASSESSMENT IS NOT ACCORDING TO TH E PROVISIONS OF LAW. (2) FOR THAT THE LD. ASSESSING OFFICER AND LD. CIT (APPEALS) ERRED IN ADDING RS.60,44,470/- AS UNDISCLOSED INCOM E. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 13.05.2016. NOBODY, HOWEVER, APPEARED ON BEHALF OF THE I.T.A. NO. 2436/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 2 OF 3 ASSESSEE ON THE SAID DATE. THE HEARING, THEREFORE, WAS ADJOURNED TO 13.07.2016 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D . ON 13.07.2016, AGAIN NOBODY APPEARED ON BEHALF OF THE ASSESSEE AND THE HEARING WAS ADJOURNED TO 13.09.2016. ON 13.09.2016, NONE APPEAR ED ON BEHALF OF THE ASSESESE AND THE HEARING WAS ADJOURNED TO 03.11.201 6. SINCE THE BENCH DID NOT FUNCTION ON 03.11.2016, THE HEARING WAS ADJ OURNED TO 28.12.2016 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 28.12.2016, THE BENCH DID NOT FUNCTION AND THE HEARING WAS ADJO URNED TO 21.02.2017. ON 21.02.2017, I.E. TODAY, NONE, HOWEVER, HAS APPEA RED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HA S BEEN FILED. WE ARE OF THE CONSIDERED OPINION THAT WE HAVE NO OTHER ALT ERNATIVE BUT TO DISPOSE OF THE CASE ON MERIT AFTER HEARING THE LD. D.R. SHRI DEBASISH LAHIRI. 3. WE HAVE HEARD THE LD. D.R. THE ASSESSEE HAS NOT PLEADED THAT THERE WAS VIOLATION OF PRINCIPLE OF NATURAL JUSTICE. NO E VIDENCE OR ARGUMENT WHATSOEVER HAVE BEEN FILED BEFORE US TO DEMONSTRATE THAT THE ADDITION MADE BY THE ASSESSING OFFICER OF RS.60,44,470/- WAS BAD IN LAW. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT HE I S NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 4. 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, WE TREAT THIS APPEAL AS UNADMITTED AND DISMISS THE SAME FOR NON- PROSECUTION. I.T.A. NO. 2436/KOL./2013 ASSESSMENT YEAR: 2008-2009 PAGE 3 OF 3 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 28, 2017. SD/- SD/- (S.S. VISWANETHRA RAVI) (J. SUDHAKAR REDDY) JUDICIAL MEMBER AC COUNTANT MEMBER KOLKATA, THE 28 TH DAY OF FEBRUARY, 2017 COPIES TO : (1) SRI SANJAY KUMAR AGARWALA, C/O. STAR SERVICE STATION, P.O. MALBAZAR, DIST. JALPAIGURI-736 101 (2) INCOME TAX OFFICER, WARD-1(1), JALPAIGURI, C.R. BUILDING, NAYABASTI, JALPAIGURI-735 101 (3) COMMISSIONER OF INCOME-TAX (APPEALS), JALPAIG URI (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.