M/s Mukherjee & Chatterjee Enterprises, Durgapur V. ITO, WD-1(4), BURDWAN, Durgapur

ITA 476/KOL/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4093 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 28-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 23-04-2015
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO. 476/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 476/KOL/ 2015 ASSESSMENT YEAR: 2010-2011 M/S. MUKHERJEE & CHATTERJEE ENTERPRISES,........... ................APPELLANT G.T. ROAD, P.O. RAJBANDH, DURGAPUR-713 212 [PAN: AALFM 6001 G] -VS.- INCOME TAX OFFICER,................................ ..............................RESPONDENT WARD-1(4), BURDWAN, AAYAKAR BHAWAN, AAYAKAR BITHI, CITY CEBTRE, DURGAPUR-713 216, DIST. BURDWAN (W.B.) APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI DULAL CHANDRA MONDAL, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : DECEMBER 20, 2016 DATE OF PRONOUNCING THE ORDER : DECEMBER 20, 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), DURGAPUR DATE D 27.03.2015. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 18.07.2016. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE ON THE AID DATE AND THE HEARING, THEREFORE , WAS ADJOURNED BY THE BENCH TO 15.09.2016 WITH A DIRECTION TO THE REGISTR Y TO ISSUE THE NOTICE OF THE SAID HEARING BY REGISTERED POST WITH A/D AT THE ADDRESS OF THE ASSESSEE AVAILABLE ON RECORD. ON 15.09.2016, THE BE NCH DID NOT FUNCTION AND THE HEARING, ACCORDINGLY, WAS ADJOURNED TO 07.1 1.2016. ON 07.11,2016, THE LD. D.R. SOUGHT ADJOURNMENT AND ACC ORDINGLY THE HEARING WAS ADJOURNED TO 20.12.2016 AS ANNOUNCED IN THE OPE N COURT. ON 20.12.2016, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE I.T.A. NO. 476/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 2 ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HA S BEEN FILED. IT APPEARS FROM THIS CONDUCT OF THE ASSESESE 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, 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 DECEMBER 20, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 20 TH DAY OF DECEMBER, 2016 COPIES TO : (1) M/S. MUKHERJEE & CHATTERJEE ENTERPRISES, G.T. ROAD, P.O. RAJBANDH, DURGAPUR-713 212 (2) INCOME TAX OFFICER, WARD-1(4), BURDWAN, AAYAKAR BHAWAN, AAYAKAR BITHI, CITY CENTRE, DURGAPUR-713 216, DIST. BURDWAN (W.B.) (3) COMMISSIONER OF INCOME TAX(APPEALS), DURGAPUR; (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.