Akashoy Das, L/R of Late Amal Das (Deceased), Kolkata V. ITO, Ward - 43(3) , Kolkata

ITA 2570/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5701 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 3 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: 2014-2015
• Appeal Filed On: 10-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 2570/KOL/2018 (ASSESSMENT YEAR: 2014-2015) AKASHOY DA S (L/H OF LATE AMAL DAS) 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA C(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) I.T.A. NO. 2570/KOL/2018 ASSESSMENT YEAR: 2014-2015 AKASHOY DAS (L/H. OF LATE AMAL DAS,................ ............................APPELLANT 26/1. ROY J.N. CHOWDHURY LANE, KOLKATA-700 036 [PAN: ADUPD 6193 N] -VS.- INCOME TAX OFFICER,................................ ..............................RESPONDENT WARD-43(3), KOLKATA, 3, GOVT. PLACE WEST, GROUND 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 AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-13, KOLKATA DA TED 30.08.2018. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 09.04.2019. 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 INSPITE OF THE FACT THAT THE NOTICE OF THE SAID HEARING WAS DULY SERVED ON THE ASSESSEE, THE PROOF OF WHICH IS AVAILABLE I.T.A. NO. 2570/KOL/2018 (ASSESSMENT YEAR: 2014-2015) AKASHOY DA S (L/H OF LATE AMAL DAS) 2 ON RECORD. KEEPING IN VIEW THIS CONDUCT OF THE ASSE SSEE, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECU TING 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, 2019. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KZ ) KOLKATA, THE 13 TH DAY OF MAY, 2019 COPIES TO : (1) AKASHOY DAS (L/H. OF LATE AMAL DAS), 26/1. ROY J.N. CHOWDHURY LANE, KOLKATA-700 036 (2) INCOME TAX OFFICER, WARD-43(3), KOLKATA, 3, GOVT. PLACE WEST, GROUND FLOOR, KOLKATA-700 0001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-6, KOLKAT A, (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.