Asoke Kumar Dhar, Kolkata V. DCIT, Circle - 33, Kolkata, Kolkata

ITA 491/KOL/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100072 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 24-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 491/KOL./2011 ASSESSMENT YEAR: 2003-2004 PAGE 1 OF 3 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. 491/KOL/ 2011 ASSESSMENT YEAR : 2003-2004 ASOKE KUMAR DHAR,.................................. ..............................APPELLANT NANGI, SANIPARA, P.O. BATANAGAR, KOLKATA-700 140 [PAN : ADRPD 5672 P] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. .................RESPONDENT CIRCLE-33, KOLKATA, 10, MIDDLETON ROW, KOLKATA-700 071 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI SUDIPTA GUHA, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : NOVEMBER 05, 2015 DATE OF PRONOUNCING THE ORDER : NOVEMBER 20 TH , 2015 O R D E R PER SHRI S.S. VISWANETHRA RAVI :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XX, KOLKATA IN APPEAL NO. 424/CIT(A)-XX/CIR-33/2008-09/KOL DATED 14.09.2010 F OR THE ASSESSMENT YEAR 2003-04. 2. THE APPEAL IS TIME BARRED BY 26 DAYS. THE ASSESS EE HAS SUBMITTED A CONDONATION PETIITION DATED 23.03.2011 FOR CONDONIN G THE DELAY ON THE GROUND THAT HIS ACCOUNTANT, WHO WAS LOOKING AFTER T HE INCOME TAX MATTER HAD SUDDENLY LEFT THE JOB. I.T.A. NO. 491/KOL./2011 ASSESSMENT YEAR: 2003-2004 PAGE 2 OF 3 3. THE ASSESSEE FILED THE PRESENT APPEAL ON 24.03.2 011. THE DATE OF HEARING OF THIS APPEAL WAS FIXED FROM TIME TO TIME. ON 05.11.2015, THE CASE WAS FIXED FOR HEARING BEFORE THE BENCH. EVEN T HE CAUSE LIST WAS ALSO POSTED ON THE INTERNET. HOWEVER, ON THE DATE FIXED FOR, I.E. 05.11.2015 NEITHER ANYBODY APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION FOR ADJOURNMENT WAS FILED BEFORE US. UNDER THESE FA CTS, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. 4. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WEL L KNOWN DICTUM VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIUNT. 5. CONSIDERING THE FACTS AND KEEPING IN MIND THE PR OVISIONS OF RULE 19(2) OF THE ITAT RULES AS WAS CONSIDERED IN THE CA SE 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 ES TATE OF LATE TUKOJIRAO HOLKAR VS.- C.W.T. REPORTED IN 223 ITR 4 80, WE TREAT THIS APPEAL AS DISMISSED. 6. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 20 TH , 2015. SD/- SD/- (P.M. JAGTAP) (S.S. VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDI CIAL MEMBER KOLKATA, THE 20 TH DAY OF NOVEMBER, 2015 COPIES TO : (1) ASOKE KUMAR DHAR, NANGI, SANIPARA, P.O. BATANAGAR, KOLKATA-700 140 (2) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-33, KOLKATA, 10, MIDDLETON ROW, KOLKATA-700 071 (3) COMMISSIONER OF INCOME TAX (APPEALS)- XX, KOL KATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE I.T.A. NO. 491/KOL./2011 ASSESSMENT YEAR: 2003-2004 PAGE 3 OF 3 BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.