Smt. Mira Devi Mishra, Howrah V. ITO, Ward - 47(4), Kolkata , Kolkata

ITA 712/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9315 (ITAT-KOLKATA)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-04-2019
• Assessment Year: 2005-2006
• Appeal Filed On: 16-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO. 712/KOL/2018 ASSESSMENT YEAR: 2005-2006 SMT. MIRA DEVI MISHRA 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT (KZ) I.T.A. NO. 712/KOL/2018 ASSESSMENT YEAR: 2005-2006 SMT. MIRA DEVI MISHRA,............................. ...............................APPELLANT 33, SAILO KUMAR MUKHERJEE ROAD, HOWRAH-711 101 [PAN: AHTPM 8351 L] -VS.- INCOME TAX OFFICER,................................ ...................................RESPONDENT WARD-47(4), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 APPEARANCES BY: N O N E, FOR THE APPELLANT SHRI RABIN CHOUDHURY, ADDL. CIT, SR. D.R. , FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : APRIL 03, 2019 DATE OF PRONOUNCING THE ORDER : APRIL 03, 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)-14, KOLKATA DA TED 22.02.2018. 2. IN THIS CASE, THE APPEAL FILED BY THE ASSESSEE W AS INITIALLY FIXED FOR HEARING ON 04.07.2018. THE ASSESSEE, HOWEVER, SOUGH T ADJOURNMENT ON THE SAID DATE AND ACCORDINGLY THE HEARING WAS ADJOU RNED TO 27.08.2018. THE ASSESSEE, HOWEVER, AGAIN SOUGHT ADJOURNMENT ON 27.08.2018 AS WELL AS ON 10.12.2018, 21.01.2019 AND 12.03.2019 WHEN TH E APPEAL WAS FIXED FOR HEARING. THEREAFTER THE APPEAL OF THE ASSESSEE WAS FIXED FOR FINAL HEARING ON 03.04.2019. ON 03.04.2019, I.E. TODAY, N ONE, HOWEVER, HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICAT ION SEEKING ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS NO N-COOPERATIVE AND NON-COMPLIANT ATTITUDE OF THE ASSESSEE THAT SHE IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNA L. ITA NO. 712/KOL/2018 ASSESSMENT YEAR: 2005-2006 SMT. MIRA DEVI MISHRA 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, 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 APRIL 03, 201 9. SD/- (P.M. JAGTAP) VICE-PRESIDENT (KZ) KOLKATA, THE 3 RD DAY OF APRIL, 2019 COPIES TO : (1) SMT. MIRA DEVI MISHRA, 33, SAILO KUMAR MUKHERJEE ROAD, HOWRAH-711 101 (2) INCOME TAX OFFICER, WARD-47(4), KOLKATA, 3, GOVERNMENT PLACE (WEST), KOLKATA-700 001 (3) COMMISSIONER OF INCOME TAX (APPEALS)-14, 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.