M/s Patel Marbel, Kolkata V. ITO, Wd-50(2), Kolkata, Kolkata

ITA 369/KOL/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1907 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2017
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 10-04-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 03-03-2014
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 369/KOL./2014 ASSESSMENT YEAR: 2005-2006 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA A BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 369/KOL/ 2014 ASSESSMENT YEAR: 2005-2006 M/S. PATEL MARBEL,................................. ......................................APPELLANT 38, JESSORE ROAD, DUCKBANGLO MORE, BARASAT, NORTH 24-PARGANAS, KOLKATA-700 124 [PAN: AAGFP 0724 L] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-50(2), KOLKATA, UTTARAYAN, ULTADANGA, KOLKATA APPEARANCES BY: SHRI RAJAT KUMAR KUREEL, JCIT, SR. D.R., FOR THE DE PARTMENT SHRI SAJJAN KUMAR TULSIYAN, ADVOCATE, FOR THE ASSES SEE DATE OF CONCLUDING THE HEARING : APRIL 10, 2017 DATE OF PRONOUNCING THE ORDER : APRIL 10, 2017 O R D E R PER SHRI P.M. JAGTAP, A.M. .: THIS APPEAL FILED BY THE ASESSEE IS DIRECTED AGAINS T THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XXXII, KOLKATA DATED 02.12.2013, WHEREBY HE CONFIRMED THE PENALTY OF RS.42,436/- IMP OSED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(C) OF THE AC T. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 09.01.2017. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESESE ON THE SAID DATE AND THE HEARING, THEREFOR E, WAS ADJOURNED TO 10.04.2017 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 10.04.2017, I.E. TODAY, NONE HAS, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURN MENT HAS BEEN FILED. IT I.T.A. NO. 369/KOL./2014 ASSESSMENT YEAR: 2005-2006 PAGE 2 OF 2 APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT IT I S NOT SERIOUSLY 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 APRIL 10, 201 7. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT ME MBER KOLKATA, THE 10 TH DAY OF APRIL, 2017 COPIES TO : (1) M/S. PATEL MARBEL, 38, JESSORE ROAD, DUCKBANGLO MORE, BARASAT, NORTH 24-PARGANAS, KOLKATA-700 124 (2) INCOME TAX OFFICER, WARD-50(2), KOLKATA, UTTARAYAN, ULTADANGA, KOLKATA (3) COMMISSIONER OF INCOME TAX(APPEALS)-XXXII, KO LKATA; (4) COMMISSIONER OF INCOME TAX ,KOLKAT A (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.