M/s Subrata Chatterjee, Burdwan V. ACIT, CIR-2, BWN, Kolkata

ITA 323/KOL/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1563 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 09-06-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 31-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE HONBLE SHRI P.M. JAGTAP] I.T.A. NO. 323/KOL/2015 ASSESSMENT YEAR: 2008 -09 M/S. SUBRATA CHATTERJEE.............................APPELLANT VILL. DHULUK, P.O. NABAGRAM BURDWAN - 713166 [PAN : ABJFS9847D] ACIT, CIR 2 BWN........................................RESPONDENT AAYAKAR BHAWAN, COURT COMPOUND KOLKATA - 713101 APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. NONE APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : JULY 13, 2017 DATE OF PRONOUNCING THE ORDER : JULY 13, 2017 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(APPEALS), BURDWAN DATED 19.12.2014. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 19.07.2016. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE AND HEARING ACCORDINGLY WAS ADJOURNED TO 19.09.2016. ON 19.09.2016, THE BENCH DIRECTED THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE TO FILE THE LEGIBLE COPY OF ASSESSMENT ORDER AND ADJOURNED THE HEARING TO 21.10.2016. THE ASSESSEE HOWEVER, SOUGHT ADJOURNMENT ON 21.10.2016 AS WELL AS ON 08.12.2016 AND 10.02.2017 WHEN ITS APPEAL WAS FIXED FOR HEARING. THEN THE APPEAL OF THE ASSESSEE HAS FIXED FOR HEARING ON 07.04.2017. AT THE TIME OF HEARING ON 07.04.2017, THE 2 I.T.A. NO. 323/KOL/2015 ASSESSMENT YEAR: 2008 -09 SUBRATA CHATTERJEE BENCH NOTICED THAT THE GROUNDS RAISED BY THE ASSESSEE IN ITS APPEAL WERE NOT IN PROPER FORM AND ACCORDINGLY DIRECTED THE ASSESSEE TO FILE THE REVISED GROUNDS PROJECTING ITS GRIEVANCE SPECIFICALLY BY THE NEXT DATE OF HEARING FIXED ON 09.06.2017. NONE HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON 09.06.2017. THE HEARING, THEREFORE, WAS ADJOURNED TO 13.07.2017 WITH THE DIRECTION TO THE REGISTRY TO SENT THE NOTICE OF THE SAID HEARING TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL BY RPAD. 3. ON 13.07.2017 I.E. TODAY, THE ASSESSEE HOWEVER HAS FILED AN APPLICATION SEEKING ADJOURNMENT AGAIN ON THE GROUND THAT ITS COUNSEL IS SERIOUSLY ILL. THE SAID APPLICATION IS NOT SUPPORTED BY ANY MEDICAL CERTIFICATE. NONE IS ALSO PRESENT ON BEHALF OF THE ASSESSEE TO MAKE SUBMISSIONS IN SUPPORT OF THE ADJOURNMENT PETITION. KEEPING IN VIEW THIS NON-COOPERATIVE AND NON-COMPLIANT ATTITUDE OF THE ASSESSEE, IT APPEARS THAT HE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 4. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL 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 PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HALKAR VS C.W.T. REPORTED IN 223 ITR 480, I TREAT THIS APPEAL AS UNADMITTED AND DISMISS THE SAME FOR NON-PROSECUTION. 3 I.T.A. NO. 323/KOL/2015 ASSESSMENT YEAR: 2008 -09 SUBRATA CHATTERJEE 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JULY, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER DATED: 13/07/2017 BISWAJIT COPY OF ORDER FORWARDED TO: 1. M/S. SUBRATA CHATTERJEE, VILL. DHULUK, P.O. NABAGRAM, BURDWAN - 713166 2. ACIT, CIR 2 BWN, AAYAKAR BHAWAN, COURT COMPOUND. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA