Sri Sankar Bairagi, Kolkata V. ACIT, Circle - 50, Kolkata , Kolkata

ITA 2437/KOL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6078 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 27-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SALLONG YADAV ADD
• Section: 2

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. S.S.VISWANETHRA RAVI, JUDICIAL MEMBER ITA NO.2437/KOL/2016 [ASSESSMENT YEAR: 2009 - 10] APPELLANT BY NONE RESPONDENT BY SH. SALLONG YADAV, ADD. CIT DATE OF HEARING 17.05.2018 DATE OF PRONOUNCEMENT 1 1 .07.2018 ORDER PER S.S . VISWANETHRA RAVI , JUDICIAL MEMBER THIS APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 31.01.2013 PASSED BY LD. CIT(A) - XXXII, KOLKATA FOR AY 2009 - 10. 2. FROM THE PERUSAL OF THE RECORD, IT IS NOTED THAT THE REGISTRY IN ITIALLY ISSUED NOTED DATED 26.12.2017 INTIMATING THE DATE OF HEARING FIXED ON 01.02.2018 BY ISSUING A NOTICE BY RPAD. IN RESPONSE TO WHICH, NO REPRESENTATION WHATSOEVER MADE BY THE ASSESSEE BEFORE THIS TRIBUNAL . AGAIN A NOTICE DATED 01.02.2018 WAS ISSUE D TO THE ADDRESS AS REFLECTED IN FORM NO.36 INTIMATING THE DATE OF HEARING FIXED ON 17.05.2018. THE SAID NOTICE WAS RECEIVED BY THE ASSESSEE ON 24.03.2018 BUT WE FIND THAT NO REPRESENTATION WAS MADE ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED . IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL BEFORE THE TRIBUNAL. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DIC TUM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIENT. CONSIDERING THE FACTS AND KEEPING IN MIND THE SRI SANKAR BAIRAGI, NETAJIPALLY, PASCHIM KHILAPUR, NOAPARA, BARASAT, KOLKATA - 700125.PAN - AIQPB0740A VS ACIT, CIRCLE - 50, UTTARAPAN, KOLKATA. (APPELLANT) (RESPONDENT) ITA NO. 2437 / KOL/201 6 [ASSESSMENT YEAR: 20 0 9 - 1 0 ] PAGE | 2 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 HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HALKAR VS C.W.T. REPORTED IN 223 ITR 480, WE TREAT THIS APPEAL AS UNADMITTED AND DISMISS THE SAME FOR NON - PROSECUTION. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT. S D / - S D / - (J.SUDHAKAR REDDY) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: - 1 1 .07.2018 *AMIT KU MAR* COPY FORWARDED TO: 1. APPELLANT - SRI. SANKAR BAIRAGI, NETAJIPALLY, PASCHIM KHILAPUR, NOAPARA, BARASAT, KOLKATA - 700125. 2. RESPONDENT - ACIT, CIRCLE - 50, UTTARAPAN, KOLKATA . 3. CIT 4. CIT(APPEALS) CONCERNED 5. DR: ITAT SR.P.S./H.O.O ITAT, KOLKATA