Rajib Saha, Kolkata V. DCIT-Circle-40, Kolkata, Kolkata

ITA 2495/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4633 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 16-06-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 28-10-2013
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 2495/KOL./2013 ASSESSMENT YEAR: 2004-2005 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 2495/KOL/ 2013 ASSESSMENT YEAR: 2004-2005 RAJIB SAHA,........................................ ................................APPELLANT 40, TALA PARK AVENUE, KOLKATA-700 037 [PAN: ABGPS 2756 L] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ...........RESPONDENT CIRCLE-40, KOLKATA, 18, RABINDRA SARANI, KOLKATA-700 001 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JUNE 16, 2016 DATE OF PRONOUNCING THE ORDER : JUNE 16, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXIV, KOLK ATA DATED 07.08.2013, WHEREBY HE DISMISSED THE APPEAL FILED B Y THE ASSESSEE BEFORE HIM AS BARRED BY LIMITATION. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 13.05.2016. HOWEVER NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE AND THE HEA RING, THEREFORE, WAS ADJOURNED TO 16.06.2016. ON 16.06.2016, I.E. TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESESE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED DESPITE THE FACT THAT THE NOTICE OF THE SAID HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO. KEEPING IN VIEW THIS NON-COOPERATION AND NON- COMPLIANT ATTITUDE I.T.A. NO. 2495/KOL./2013 ASSESSMENT YEAR: 2004-2005 PAGE 2 OF 2 OF THE ASSESSEE, IT APPEARS THAT HE IS NOT SERIOUSL Y 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, WE 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 JUNE 16, 2016 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 16 TH DAY OF JUNE, 2016 COPIES TO : (1) SHRI RAJIB SAHA, 40, TALA PARK AVENUE, KOLKATA-700 037 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-40, KOLKATA, 18, RABINDRA SARANI, KOLKATA-700 001S (3) COMMISSIONER OF INCOME-TAX, KOLKATA; (4) CIT(APPEALS)-XXIV, KOLKATA; (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.