Shri Dipak Kumar Mondal , Kolkata V. ITO, Ward - 55(3), Kolkata , Kolkata

ITA 524/KOL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5923 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 27-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PAGE | 1 IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA BEFORE SH. P.M.JAGTAP, ACCOUNTANT MEMBER ITA NO.524/KOL/2018 [ASSESSMENT YEAR: 2006 - 07] APPELLANT BY NONE RESPONDENT BY SH. BISWANATH DAS, ADDL. CIT DATE OF HEARING 25.07.2018 DATE OF PRONOUNCEMENT 25 .07.2018 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER OF LD. CIT(A) - 2 1, KOLKATA DATED 08 .0 4 .201 6 PASSED EX - PARTE WHEREBY HE DISMISSED THE APPEAL OF THE ASSESSEE. 2. THE APPEAL FILED BY THE ASSESSEE IN THIS CASE WAS INITIALLY FIXED FOR HEARING B EFORE THE TRIBUNAL ON 13.06 .2018. N ONE HOWEVER , APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. IN ORDER TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE HEARING WAS ADJOURNED TO 25.07.2018 WITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF T HE SAID HEARING TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL MEMO. ON 25.07.2018 I.E. TODAY, NONE HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT IS ALSO NOTED THAT THERE IS AN INORDINATE DELAY OF 5 9 5 DAYS ON THE PART OF THE ASSESSEE I N FILING OF THIS APPEAL BEFORE THE TRIBUNAL. KEEPING IN VIEW THIS CASUAL , NON - COMPL IANT AND NON - COOPERATIVE ATTITUDE OF THE ASSESSEE, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. SH. DIPAK KUMAR MONDAL, FLAT NO.L/8/4, 2, DR. DEODHAR RAHMAN ROAD, KOLKATA - 700033. PAN - AERPM7108J VS ITO, WARD - 55(3), KOLKATA. (APPELLANT) (RESPONDENT) ITA NO. 5 24 / KOL/201 8 [ASSESSMENT YEAR: 20 06 - 07 ] PAGE | 2 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 KEEPIN G 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. R EPORTED 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 25.07.2018. S D / - (P.M.JAGTAP) ACCOUNTANT MEMBER DATE: - 25.07.2018 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT - SH. DIPAK KUMAR MONDAL, FLAT NO.L/8/4, 2, DR. DEODHAR RAHMAN ROAD, KOLKATA - 7000 33 . 2. RESPONDENT - ITO, WARD - 55 ( 3 ), KOLKATA. 3. CIT - KOLKATA 4. CIT(APPEALS) - KOLKATA BENCH 5. DR: ITAT - KOLKATA SR.P.S./H.O.O ITAT, KOLKATA