Saswati Ghosh, Hooghly V. ITO (TDS), Hooghly , Hooghly

ITA 675/KOL/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6272 (ITAT-KOLKATA)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 11-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: IS DIRECTED AGAIN ST

Judgement Text

ITA NO. 675/KOL/2018 A.Y. 2008-2009 SASWATI GHOSH 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA D BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 675/KOL/2018 ASSESSMENT YEAR: 2008-2009 SASWATI GHOSH,..................................... ....................................APPELLANT C/O. S.N. GHOSH & ASSOCIATES, ADVOCATES, SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY-712 105 [PAN: ADVPG 5190 J] -VS.- INCOME TAX OFFICER (TDS),.......................... ...........................RESPONDENT HOOGHLY, AAYAKAR BHAWAN, G.T. ROAD, KHADINA MORE, P.O. CHINSURAH, DIST. HOOGHLY-712 101 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI SHANKAR KUMAR HALDER, JCIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JANUARY 28, 2019 DATE OF PRONOUNCING THE ORDER : JANUARY 28, 2019 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)-24, KOLKATA DA TED 29.01.2018. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 03.01.2019. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE ON THE SAID DATE. IN ORDER T O GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, THE HEARING WAS ADJOUR NED TO 28.01.2019 WITH A DIRECTION TO THE REGISTRY TO SEND THE NOTICE OF THE SAID HEARING TO THE ASSESSEE AT THE ADDRESS GIVEN IN THE APPEAL MEM O BY REGISTERED POST WITH A/D. ON 28.01.2019, I.E. TODAY, NONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSL Y INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. ITA NO. 675/KOL/2018 A.Y. 2008-2009 SASWATI GHOSH 2 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 JANUARY 28, 2 019. SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER VICE -PRESIDENT (KZ) KOLKATA, THE 28 TH DAY OF JANUARY, 2019 COPIES TO : (1) SASWATI GHOSH, C/O. S.N. GHOSH & ASSOCIATES, ADVOCATES, SEVEN BROTHERS LODGE, P.O. BUROSHIBTALA, P.S. CHINSURAH, DIST. HOOGHLY-712 105 (2) INCOME TAX OFFICER (TDS), HOOGHLY, AAYAKAR BHAWAN, G.T. ROAD, KHADINA MORE, P.O. CHINSURAH, DIST. HOOGHLY-712 101 (3) COMMISSIONER OF INCOME TAX (APPEALS)-24, KOLKAT A, (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.