Asit Baran Roy , Howrah V. DCIT, Circle - 47, Kolkata

ITA 2554/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5702 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 13-05-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 07-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 2554/KOL/2018 (ASSESSMENT YEAR: 2007-2008) ASIT BARAN ROY 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) I.T.A. NO. 2554/KOL/2018 ASSESSMENT YEAR: 2007-2008 ASIT BARAN ROY,.................................... ...........................................APPELLAN T 41/28, MAKARDAH ROAD, HOWRAH-711 101 [PAN: ACYPR 0094 D] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................ ...............RESPONDENT CIRCLE-47, KOLKATA, 3, GOVT. PLACE (WEST), 2 ND FLOOR, KOLKATA-700 0001 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI SANKAR HALDER, JCIT, SR. D.R., FOR THE RESPOND ENT DATE OF CONCLUDING THE HEARING : MAY 13, 2019 DATE OF PRONOUNCING THE ORDER : MAY 13, 2019 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KOLKATA ZONE) :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA DA TED 24.09.2018. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 08.04.2019. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE ON THE SAID DATE. THE HEARING ACCORDINGLY WAS ADJOURNED TO 13.05.2019 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL MEMO BY REGISTERED POST WITH A/D. ON 13.05.2019, I.E. TODAY , NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION SEEKING ADJOURNMENT HAS BEEN FILED. KEEPING IN VIEW THIS CO NDUCT OF THE ASSESSEE, I.T.A. NO. 2554/KOL/2018 (ASSESSMENT YEAR: 2007-2008) ASIT BARAN ROY 2 IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTER ESTED 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 MAY 13, 201 9. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KZ ) KOLKATA, THE 13 TH DAY OF MAY, 2019 COPIES TO : (1) ASIT BARAN ROY, 41/28, MAKARDAH ROAD, HOWRAH-711 101 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-47, KOLKATA, 3, GOVT. PLACE (WEST), 2 ND FLOOR, KOLKATA-700 0001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKA TA, (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.