Jyotirmoy chakraborty, Kolkata V. ITO, Ward 51(2), Kolkata, Kolkata

ITA 447/KOL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1472 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 06-03-2017
• 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. 447/KOL/2017 ASSESSMENT YEAR: 2011-12 SHRI JYOTIRMOY CHAKRABORTY.............................APPELLANT 48/2/C-1, RISHI ARABINDO SARANI BARANAGAR KOLKATA 700090 [PAN: AHYPC5890R] ITO, WARD 51(2), KOLKATA....................RESPONDENT UTTRAPON, ULTADANGA KOLKATA 700054. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SALLONG YADEN APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 04, 2017 DATE OF PRONOUNCING THE ORDER : SEPTEMBER 04, 2017 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS) 15, KOLKATA DATED 19.12.2016. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 20.06.2017. NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. THE HEARING, THEREFORE, WAS ADJOURNED TO 03.08.2017 WITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE BY RPAD AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 03.08.2017 THE ASSESSEE SOUGHT ADJOURNMENT AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 04.09.2017. ON 04.09.2017 I.E. TODAY, NONE HOWEVER HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM 2 I.T.A. NO. 447/KOL/2017 ASSESSMENT YEAR: 2011-12 SHRI JYOTIRMOY CHAKRABORTY THIS CONDUCT OF THE ASSESSEE THAT HE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 3. 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. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH SEPTEMBER, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER DATED: 04/09/2017 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SHRI JYOTIRMOY CHAKRABORTY, KOLKATA. 2. ITO, WD-51(2), KOLKATA, 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA