Shri Sarad Gupta, Kolkata V. ITO, Wd-33(1), Kolkata, Kolkata

ITA 418/KOL/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3426 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 10-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 418/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 418/KOL/ 2014 ASSESSMENT YEAR: 2009-2010 SHRI SARAD GUPTA,.................................. ............................APPELLANT LORDS-311, 7/1, LORD SINHA ROAD, KOLKATA-700 071 [PAN : ADSPG 9807 E] -VS.- INCOME TAX OFFICER,................................ .........................RESPONDENT WARD-33(1), KOLKATA, 10, MIDDLETON ROW, KOLKATA-700 071 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI K.K. TRIPATHI, JCIT, SR. D.R., FOR THE DEPARTM ENT DATE OF CONCLUDING THE HEARING : JANUARY 27, 2016 DATE OF PRONOUNCING THE ORDER : JANUARY 27, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XIX, KOLKATA D ATED 17.12.2013 FOR THE ASSESSMENT YEAR 2009-10. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS INI TIALLY FIXED FOR HEARING ON 24.07.2015. THE ASSESSEE, HOWEVER, SOUGH T ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY THE HEARING WAS ADJOU RNED TO 31.08.2015. ON 31.08.2015, THE BENCH DID NOT FUNCTION AND HEARI NG, THEREFORE, WAS ADJOURNED TO 10.09.2015. ON 10.09.2015, THE ASSESSE E AGAIN SOUGHT ADJOURNMENT AND ACCORDINGLY THE HEARING WAS ADJOURN ED TO 13.10.2015. THE BENCH DID NOT FUNCTION ON 13.10.2015 AND THE HE ARING, THEREFORE, WAS I.T.A. NO. 418/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 3 ADJOURNED TO 01.12.2015. NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED ON 01.12.2015 AND THE HEARING, THEREFORE, WAS ADJOURNED TO 05.01.2016. THE ASSESSE E AGAIN SOUGHT ADJOURNMENT ON 05.01.2016 AND ACCORDINGLY THE HEARI NG WAS ADJOURNED TO 27.01.2016. ON 27.01.2016, I.E. TODAY, NOBODY HAS A GAIN APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED DESPITE THE FACT THAT THE SAID DATE WAS ANNOU NCED IN THE OPEN COURT AT THE TIME OF EARLIER HEARING FIXED ON 05.01.2016. KEEPING IN VIEW ALL THESE FACTS CLEARLY EVIDENT FROM THE RECORD, IT APP EARS THAT THE ASSESSEE IS 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, 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 JANUARY 27, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 27 TH DAY OF JANUARY, 2016 I.T.A. NO. 418/KOL./2014 ASSESSMENT YEAR: 2009-2010 PAGE 3 OF 3 COPIES TO : (1) SHRI SARAD GUPTA, LORDS-311, 7/1, LORD SINHA ROAD, KOLKATA-700 071 (2) INCOME TAX OFFICER, WARD-33(1), KOLKATA, 10, MIDDLETON ROW, KOLKATA-700 071 (3) COMMISSIONER OF INCOME-TAX (APPEALS)-XIX, KOLKA TA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.