Dr Sarbajit Guha Niyogi, Kolkata V. ITO,WD-22(1), KOLKATA, Kolkata

ITA 641/KOL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1284 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 08-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C MONDAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [BEFORE HONBLE SHRI P.M. JAGTAP] I.T.A. NO. 641/KOL/2016 ASSESSMENT YEAR: 2009-10 DR. SARBOJIT GUHA NIYOGI.............................APPELLANT 205A RASHBEHARI AVENUE, KOLKATA 700029 [PAN: AFUPG8001Q] ITO, WARD 22(1), KOLKATA...................RESPONDENT 54/1 RAJI AHMED KIDDWAI ROAD, 4 TH FLOOR, KOLKATA 700016. APPEARANCES BY: NONE APPEARING ON BEHALF OF THE ASSESSEE. SHRI D.C. MONDAL, ADDL. CIT APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 26, 2017 DATE OF PRONOUNCING THE ORDER : OCTOBER 26, 2017 ORDER THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT (APPEALS) 6, KOLKATA DATED 11.01.2016. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE WAS INITIALLY FIXED FOR HEARING ON 21.09.2016. THE ASSESSEE HOWEVER SOUGHT ADJOURNMENT ON THE SAID DATE AS WELL AS ON SUBSEQUENT DATES I.E. 15.11.2016, 27.12.2016, 01.03.2017, 05.04.2017, 02.06.2017, 05.07.2017 AND 17.08.2017 ON ONE PRETEXT OR THE OTHER. THEREAFTER, THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 25.11.2017. NONE 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 26.10.2017 WITH THE DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE 2 I.T.A. NO. 641/KOL/2016 ASSESSMENT YEAR: 2009-10 DR. SARBOJIT GUHA NIYOGI APPEAL MEMO BY RPAD. ON 26.10.2017 I.E. TODAY NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. KEEPING IN VIEW THIS CONDUCT OF THE ASSESSEE, IT APPEARS THAT HE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 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 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 PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HALKAR 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 DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH OCTOBER, 2017. SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER DATED: 27/10/2017 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. DR. SARBOJIT GUHA NIYOGI, 205A, RASHBEHARI AVENUE, KOLKATA 29. 2. ITO, WD-22(1), 54/1, RAFI AHMED KIDWAI ROAD, 4 TH FLOOR, KOLKATA - 700016 3. THE CIT(A) 3 I.T.A. NO. 641/KOL/2016 ASSESSMENT YEAR: 2009-10 DR. SARBOJIT GUHA NIYOGI 4. THE CIT 5. DR TRUE COPY, BY ORDER, SR. P.S. / H.O.O. ITAT, KOLKATA