Satya Hari Samvi, Howrah V. ITO, Ward 46(4), Kolkata, Kolkata

ITA 606/KOL/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4138 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1998-1999
• Appeal Filed On: 28-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

I.T.A. NO 606/KOL/2017 ASSESS MENT YEAR: 1998-1999 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) & SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A. NO. 606/KOL/2017 ASSESSMENT YEAR: 1998-1999 SATYA HARI SAMUI,.................................. ...........................APPELLANT DHARSA GOVERNMENT COLONY, P.O. GIP COLONY, RAMRAJATALA, HOWRAH-711 104 [PAN: ALAPS 2193 R] -VS.- INCOME TAX OFFICER,................................ ...........................RESPONDENT WARD-46(4), KOLKATA, 3, GOVT. PLACE WEST, 1 ST FLOOR, KOLKATA-700 001 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI ROBIN CHOUDHURY, ADDL. CIT, SR. D.R. , FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : OCTOBER 30, 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 30, 2018 O R D E R PER SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLKATA DA TED 30.12.2016. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 21.05.2018. THE BENCH, HOWEVER, DID NOT FUNCTION AND HEARING WAS ADJOURNED TO 18.07.2018. ON 18.07.2018, NONE AP PEARED ON BEHALF OF THE ASSESSEE AND HEARING, THEREFORE, WAS ADJOURNED TO 11.09.2018 WITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING BY REGISTERED POST WITH A/D AT THE ADDRESS OF THE ASSE SSEE GIVEN IN THE APPEAL MEMO. ON 11.09.2018, THE BENCH DID NOT FUNCT ION AND THE HEARING WAS ADJOURNED TO 30.10.2018. ON 30.10.2018, I.E. TO DAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION SEEKING ADJOURNMENT HAS BEEN FILED DESPITE THE FACT THAT TH E NOTICE OF THE SAID I.T.A. NO 606/KOL/2017 ASSESS MENT YEAR: 1998-1999 PAGE 2 OF 2 HEARING WAS GIVEN TO THE ASSESSEE THROUGH NOTICE BO ARD. IT APPEARS FROM THE NON-COMPLIANT AND NON-COOPERATIVE ATTITUDE OF T HE ASSESSEE THAT HE IS 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, WE 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 OCTOBER 30, 2 018. SD/- SD/- (SATBEER SINGH GODARA) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT (KZ) KOLKATA, THE 30 TH DAY OF OCTOBER, 2018 COPIES TO : (1) SHRI SATYA HARI SAMUI, DHARSA GOVERNMENT COLONY, P.O. GIP COLONY, RAMRAJATALA, HOWRAH-711 104 (2) INCOME TAX OFFICER, WARD-46(4), KOLKATA, 3, GOVT. PLACE WEST, 1 ST FLOOR, KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, KOLK ATA, (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.