Haresh Kr.Sushil Chandra Sanghvi, Kolkata V. ITO,Ward-34(3), Kolkata, Kolkata

ITA 523/KOL/2012

• Counselvise Citation: 52323514 RSA 2012
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 04-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K SAHA THIS APPEAL FI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI PRAMOD KUMAR, HONBLE A.M. ] I.T.A. NO.523/KOL/2012 ASSESSMENT YEAR :2006-07 HARESH KR. SUSHIL CHANDRA SANGHVI V S- ITO, WARD-34(3), KOLKATA 22, CANNING STREET, TOP FLOOR ROOM NO.46, KOLKATA 700 001 (PAN:ATSPS 5907M) ( APPELLANT ) ( RESPONDENT ) DATE OF CONCLUDING THE HEARING : 04.06.2012 DATE OF PRONOUNCING THE ORDER : 04.06.2012 APPEARANCES : FOR THE APPELLANT : NONE : FOR THE RESPONDENT : SHRI R.K.SAHA O R D E R THIS APPEAL FILED BY THE ASSESSEE IS AGAINST THE O RDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-XX, KOLKATA DATED 16.11.2011 F OR THE ASSESSMENT YEAR 2006-07. 2. THE CASE WAS FIXED FOR HEARING ON 04.06.2012. H OWEVER, ON THE DATE FIXED FOR HEARING, I.E. 04.06.2012, NEITHER ANYBODY, ON B EHALF OF THE ASSESSEE, IS PRESENT NOR THERE IS ANY APPLICATION FOR ADJOURNMENT. THERE FORE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. 3. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOW N DICTUM. VIGILANTIBUS, NON DORMIENTIBUS, JURA SUBVENIUNT. 4. CONSIDERING THE FACTS AND KEEPING IN MIND THE P ROVISIONS 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 HON BLE MADHYA PRADESH HIGH 2 ITA NO.523/KOL/ 2012 HARESH KR. SUSHIL CHANDRA SANGHVI ASSESSMENT YEAR: 2006-07 COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. C.W.T. REPORTED IN 223 ITR 480, I TREAT THIS APPEAL AS DISMISSED. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THIS ORDER IS DICTATED AND PRONOUNCED IN THE OPEN C OURT ON 4 TH JUNE, 2012 IMMEDIATELY AFTER THE COMPLETION OF THE HEARING. (PRAMOD KUMAR) ACCOUNTANT MEMBER DATED : 4 TH JUNE, 2012 COPY OF THE ORDER FORWARDED TO: 1. HARESH KR. SUSHIL CHANDRA SANGHVI, 22, CANNING STRE ET, TOP FLOOR, ROOM NO.46, KOLKATA 700 001 2 ITO, WARD-34(3), KOLKATA 3. THE CIT(A), KOLKATA 4. CIT, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA TALUKDAR(SR.P.S.) 3 ITA NO.523/KOL/ 2012 HARESH KR. SUSHIL CHANDRA SANGHVI ASSESSMENT YEAR: 2006-07