M/s Hotel Tara, Birbhum V. ACIT, CIR-SURI, BIRBHUM, Birbhum

ITA 748/KOL/2015

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4502 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 06-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 27-05-2015
• Court: TRIBUNAL

Judgement Text

I.T.A. NO. 748/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B(SMC) BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER I.T.A. NO. 748 /KOL/ 2015 ASSESSMENT YEAR: 2010-2011 M/S. HOTEL TARA,................................... .................................APPELLANT RAMPURHAT, P.O. TARAPITH, BIRBHUM-731 236 [PAN : AACFH 8557 K] -VS.- ASSISTANT COMMISSIONER OF INCOME TAX,.............. ................RESPONDENT CIRCLE-SURI, BIRBHUM, AAYAKAR BHAVAN, LALKUTHIR PARA, P.O. SURI, DISTRICT-BIRBHUM-731 101 APPEARANCES BY: N O N E, FOR THE ASSESSEE SMT. SUCHETA CHATTOPADHYAY, JCIT, D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 25, 2016 DATE OF PRONOUNCING THE ORDER : JULY 25, 2016 O R D E R THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS), BURDWAN DATED 16.03.2015. 2. AT THE TIME OF HEARING FIXED IN THIS CASE TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKI NG ADJOURNMENT HAS BEEN FILED DESPITE THE FACT THAT THE NOTICE OF THE SAID HEARING SENT BY THE REGISTRY BY REGISTERED POST WITH A/D AT THE ADDRESS GIVEN IN THE APPEAL MEMO IS DULY SERVED ON THE ASSESSEE, THE PROOF OF W HICH IS AVAILABLE ON RECORD. IT APPEARS FROM THIS CONDUCT OF THE ASSESSE E THAT IT IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FIL ED BEFORE THE TRIBUNAL. I.T.A. NO. 748/KOL./2015 ASSESSMENT YEAR: 2010-2011 PAGE 2 OF 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 JULY 25, 2016 . SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER KOLKATA, THE 25 TH DAY OF JULY, 2016 COPIES TO : (1) M/S. HOTEL TARA, RAMPURHAT, P.O. TARAPITH, BIRBHUM-731 236 (2) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SURI, BIRBHUM, AAYAKAR BHAVAN, LALKUTHIR PARA, P.O. SURI, DISTRICT-BIRBHUM-731 101 (3) COMMISSIONER OF INCOME TAX (APPEALS), BURDWAN, (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.