Jitendra Kr. Rampuria, Kolkata V. ITO, WD-35(2), KOLKATA, Kolkata

ITA 465/KOL/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9250 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2017
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 28-02-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 17-03-2016
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 465/KOL./2016 ASSESSMENT YEAR: 2011-2012 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 465/KOL/ 2016 ASSESSMENT YEAR: 2011-2012 JITENDRA KUMAR RAMPURIA,........................... .............................APPELLANT 3A, MANGOE LANE, 1 ST FLOOR, KOLKATA-700 001 [PAN: AGEPR 5044 D ] -VS.- INCOME TAX OFFICER,................................ .....................................RESPONDENT WARD-35(2), KOLKATA, 110, SHANTI PALLY, E.M. BYE PASS, KOLKATA-700 107 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI ALOK NAG, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : FEBRUARY 28, 2017 DATE OF PRONOUNCING THE ORDER : FEBRUARY 28, 2017 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-10, KOLKATA DA TED 01.01.2016. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 03.10.2016. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 12.12.2016 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE BY REGISTERED POST WITH A/D . ON 12.12.2016, THE BENCH DID NOT FUNCTION AND THE HEARING WAS, THEREFO RE, ADJOURNED TO 12.01.2017. NONE, HOWEVER, APPEARED ON BEHALF OF TH E ASSESSEE ON 12.01.2017 AND THE HEARING, THEREFORE, WAS ADJOURNE D TO 28.02.2017. ON 28.02.2017, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HA S BEEN FILED. IT I.T.A. NO. 465/KOL./2016 ASSESSMENT YEAR: 2011-2012 PAGE 2 OF 2 APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT HE 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, 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 FEBRUARY 28, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 28 TH DAY OF FEBRUARY, 2017 COPIES TO : (1) SHRI JITENDRA KUMAR RAMPURIA, 3A, MANGOE LANE, 1 ST FLOOR, KOLKATA-700 001 (2) INCOME TAX OFFICER, WARD-35(2), KOLKATA, 110, SHANTI PALLY, E.M. BYE PASS, KOLKATA-700 107 (3) COMMISSIONER OF INCOME TAX(APPEALS)-10, KOLKAT A; (4) COMMISSIONER OF INCOME TAX- , (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.