Surendra Kumar Khater, Kolkata V. D.C.I.T CC - XXVII,Kolkata, Kolkata

ITA 549/KOL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5160 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 14-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AGAINST TH E

Judgement Text

I.T.A. NO. 549/KOL./2013 ASSESSMENT YEAR: 2005-2006 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA SMC BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 549/KOL/ 2013 ASSESSMENT YEAR: 2005-2006 SURENDRA KUMAR KHATER,............................. ...........................APPELLANT C/O. M/S. JAIN IMPEX PVT. LIMITED, 2 ND FLOOR, 113B, MANOHAR DAS STREET, KOLKATA-700 001 [PAN : AETPK 1619 N] -VS.- DEPUTY COMMISSIONER OF INCOME TAX,................. ..................RESPONDENT CENTRAL CIRCLE-XXVII, KOLKATA, 110, SHANTI PALLY, AAYAKAR NBHAWAN, KOLKATA-700 107 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI TANUJ NIYOGI, JCIT, SR. D.R., FOR THE DEPARTME NT DATE OF CONCLUDING THE HEARING : JANUARY 05, 2016 DATE OF PRONOUNCING THE ORDER : JANUARY 05, 2016 O R D E R THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), CENTRAL-II, K OLKATA DATED 04.01.2013 FOR THE ASSESSMENT YEAR 2005-06. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 02.06.2015. NONE, HOWEVER, APPEARED ON B EHALF OF THE ASSESSEE ON THE SAID DATE AS WELL AS ON THE SUBSEQU ENT DATES, I.E. 14.07.2015, 29.07.2015, 14.09.2015 AND 01.12.2015 W HEN THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING. EVEN TODAY, I.E . ON 05.01.2016, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE AND EVEN THE NOTICE OF THE SAID HEARING SENT TO THE ASSESSEE BY REGISTERED POST WIT H A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO, HAS COME BACK UNDELIVERED WITH THE REMARK BY I.T.A. NO. 549/KOL./2013 ASSESSMENT YEAR: 2005-2006 PAGE 2 OF 3 THE POSTAL AUTHORITIES ADDRESSEE MOVED. THIS CASU AL AND NEGLIGENT ATTITUDE OF THE ASSESSEE CLEARLY SHOWS THAT HE IS N OT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNA L. 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 JANUARY 05, 2016. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 5 TH DAY OF JANUARY, 2016 COPIES TO : (1) SURENDRA KUMAR KHATER, C/O. M/S. JAIN IMPEX PVT. LIMITED, 2 ND FLOOR, 113B, MANOHAR DAS STREET, KOLKATA-700 001 (2) DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XXVII, KOLKATA, 110, SHANTI PALLY, AAYAKAR NBHAWAN, KOLKATA-700 107 (3) COMMISSIONER OF INCOME-TAX (APPEALS), CENTRAL-I I, KOLKATA (4) COMMISSIONER OF INCOME TAX, KOLKATA (5) THE DEPARTMENTAL REPRESENTATIVE I.T.A. NO. 549/KOL./2013 ASSESSMENT YEAR: 2005-2006 PAGE 3 OF 3 (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.