Nirmalendu Goswami ( Deceased) Legal Heir Radha Priya Goswami ( Son), Burdwan V. I.T.O Wd - 2(10 , Asansol, Asansol

ITA 831/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4752 (ITAT-KOLKATA)
• Duration Of Justice: 4 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 16-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINABANDHU NASKAR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH A, KOLKATA (BEFORE SHRI P. M. JAGTAP, A.M. & SHRI S.S.VISWANET HRA RAVI, J.M.) ITA NOS. 831/KOL/2013 : ASSTT. YEAR : 2008-09 NIRMALENDU GOSWAMI (DECEASED), LEGAL HEIR RADHA PRIYA GOSWAMI (SON) PAN: ADEPG 9548M VS I.T.O., WARD-2(1), ASANSOL (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI DINABAND HU NASKAR, JCIT, SR.DR DATE OF HEARING : 07.06.2016 DATE OF PRONOUNCEMENT :07.06.2016 ORDER SHRI S.S.VISWANETHRA RAVI, J.M. THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER DATED 28.01.2013 PASSED BY THE CIT(APPEALS), DURGAPUR IN APPEAL NO. 382/CIT(A)/ASL/WD.-2(1), ASL/2010-11 FOR THE ASSESS MENT YEAR 2008- 09 PASSED UNDER SECTION 143(3) OF THE I.T.ACT. 2. AT THE TIME OF HEARING, NOBODY APPEARED ON BEHAL F OF THE ASSESSEE TODAY I.E., ON 07.06.2016, DESPITE THE FACT THAT TH E NOTICE FOR THE HEARING ON 07.06.2016 WAS SENT TO THE ASSESSEE BY RPAD ON 0 9.05.2016. THE NOTICE OF HEARING SENT TO THE ASSESSEE HAS BEEN RET URNED BY THE POSTAL AUTHORITY WITH THE REMARK LEFT WITHOUT ADDRESS, RE TURNED. ON EARLIER SEVERAL OCCASIONS ALSO, THE APPEAL WAS FIXED FOR HE ARING BUT THE ASSESSEE DID NOT TURN UP AT THE TIME OF HEARING. TH IS TIME ALSO, THE ASSESSEE DID NOT APPEAR AT THE TIME OF HEARING NOR EVEN HE 2 ITA NOS.831/KOL/2013 NIRM ALENDU GOSWAMI (DECEASED) LEGAL HEIR RADHA PRIYA GOSWAMI(SON) ASSESSMENT YEAR: 2008-09 SOUGHT FOR ADJOURNMENT. IT IS, THEREFORE, PRESUMED THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE W HO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DI CTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVI SIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CON SIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREAT THIS APPEAL AS UNADMITTED. 4. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFE RENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RET URNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND T HERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-4 78) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF AP PEAL BUT EFFECTIVELY PURSUING THE SAME. 3 ITA NOS.831/KOL/2013 NIRM ALENDU GOSWAMI (DECEASED) LEGAL HEIR RADHA PRIYA GOSWAMI(SON) ASSESSMENT YEAR: 2008-09 7. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA , WE DISMISS THE APPEAL OF THE ASSESSEE FOR NON-PROSE CUTION. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JUNE, 2016. SD/- SD/- ( P.M.JAGTAP) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07/06/2016 TALUKDAR/SR.PS COPY OF ORDER FORWARDED TO: 1 NIRMALENDU GOSWAMI (DECEASED), LEGAL HEIR SHRI RADH A PRIYA GOSWAMI, PROP. OF EVERGREEN TRADERS, RUPNARAYANPUR, DIST- BURDWAN, PIN- 713 364. 2 ITO, WARD, 2(1), ASANSOL 3 THE CIT(A), 4 5 CIT, 5. D.R. TRUE COPY, BY ORDER, ASSTT. REGISTRAR , ITAT, KOLKATA