Shri Uttam Kumar Shaw, Kolkata V. DCIT, Central Circle - XX, Kolkata, Kolkata

ITA 360/KOL/2009

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7933 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2001-2002
• Appeal Filed On: 13-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RANADHIR GUPTA
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA [BEFORE SRI PRAMOD KUMAR, A.M. & SRI GEORGE MATHAN , J.M.] I.T.A NOS. 360, 361, 362, 363, 364/KOL/2009 ASSESSMENT YEARS : 2001-02, 2003-04, 2004-05, 2005-06, 2006-07 SHRI UTTAM KUMAR SHAW, -VS.- D EPUTY COMMISSIONER OF INCOME TAX, KOHINOOR MARKET, CENTRAL CIRCLE-XX, KOLKAT A TOPSIA SOUTH, KOLKATA-700 046 [PAN : AKQPS 6507 C] (APPELLANT ) ( RESPONDENT ) FOR THE APPELLANT : N O N E FOR THE RESPONDENT : SHRI RANADHIR GUPTA, D.R. DATE OF HEARING : 07.08.2012 DATE OF PRONOUNCEMENT : 07.08.2012 ORDER PER BENCH : - THESE APPEALS FILED BY THE ASSESSEE ARE AGAINST TH E ORDERS OF LD. COMMISSIONER OF INCOME TAX (APPEALS), CENTRAL-III, KOLKATA, ALL DAT ED 12.12.2008 FOR THE ASSESSMENT YEARS 2001-02, 2003-04, 2004-05, 2005-06, 2006-07. 2. THESE CASES WERE FIXED FOR HEARING ON 07.08.2012 . HOWEVER, ON THE DATE FIXED FOR, I.E. 07.08.2012 NEITHER ANYBODY ON BEHALF OF THE ASSESSE E IS PRESENT NOR THERE IS ANY APPLICATION FOR ADJOURNMENT. IT APPEARS THAT THE ASSESSEE IS NOT IN TERESTED IN PROSECUTING THESE APPEALS. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIUNT . 4. CONSIDERING THE FACTS AND KEEPING IN MIND THE PR OVISIONS OF RULE 19(2) OF THE ITAT RULES AS WAS CONSIDERED IN THE CASE OF CIT VS.- MU LTIPLAN INDIA PVT. LTD. 38 ITD 320 (DEL.) ITA NOS. 360, 361, 362, 363 & 364/KOL./2009 2 AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. C.W.T. REPORTED IN 223 ITR 480 , WE TREAT THESE APPEALS AS DISMISSED. 5. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07/ 08 /2012. SD/- SD/- [ GEORGE MATHAN] [PRAMOD KUMAR] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07/ 08/ 2012 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2 THE RESPONDENT 3. COMMISSIONER OF INCOME-TAX (APPEALS)- ,KOLKATA 4. CIT- , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.