Seema Mohata, Kolkata V. D.C.I.T CC - XXVIII,kolkata, Kolkata

ITA 982/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4611 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 19-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 26-04-2013
• Court: TRIBUNAL
• Section: 263

Judgement Text

I.T.A. NO. 982/KOL./2013 ASSESSMENT YEAR: 2009-2010 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA B BENCH, KOLKATA BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER I.T.A. NO. 982/KOL/ 2013 ASSESSMENT YEAR: 2009-2010 SEEMA MOHTA,....................................... ...................................APPELLANT 2/1A, BABYLON BURDWAN ROAD, KOLKATA-700 027 [PAN: AFDPM 2658 E] -VS.- COMMISSIONER OF INCOME TAX (CENTRAL-1),............ ................RESPONDENT KOLKATA, AAYAKAR PURBA, 110, SHANTI PALLY, KOLKATA-700 107 APPEARANCES BY: N O N E, FOR THE ASSESSEE SHRI TANUJ KR. NEOGI, JCIT, SR. D.R., FOR THE DEPARTMENT DATE OF CONCLUDING THE HEARING : JULY 19, 2016 DATE OF PRONOUNCING THE ORDER : JULY 19, 2016 O R D E R PER SHRI P.M. JAGTAP :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA DATED 19.12.2012 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 196 1. 2. IN THIS CASE, THE APPEAL OF THE ASSESSEE WAS INI TIALLY FIXED FOR HEARING BEFORE THE TRIBUNAL ON 24.05.2016. NONE, HO WEVER, APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON TH E SAID DATE AND ACCORDINGLY THE HEARING WAS ADJOURNED TO 04.07.2016 . ON 04.07.2016, NOBODY AGAIN APPEARED ON BEHALF OF THE ASSESSEE AND THE HEARING, THEREFORE, WAS ADJOURNED TO 19.07.2016. ON 19.07.20 16, I.E. TODAY, NONE AGAIN HAS APPEARED ON BEHALF OF THE ASSESSEE NOR AN Y APPLICATION SEEKING I.T.A. NO. 982/KOL./2013 ASSESSMENT YEAR: 2009-2010 PAGE 2 OF 2 ADJOURNMENT HAS BEEN FILED. IT APPEARS FROM THIS NO N-COMPLIANT AND NON- COOPERATIVE ATTITUDE OF THE ASSESSEE THAT SHE IS NO T SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 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 JULY 19, 2016 . SD/- SD/- (S.S. VISWANETHRA RAVI) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER KOLKATA, THE 19 TH DAY OF JULY, 2016 COPIES TO : (1) SMT. SEEMA MOHTA, 2/1A, BABYLON BURDWAN ROAD, KOLKATA-700 027 (2) COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA, AAYAKAR PURBA, 110, SHANTI PALLY, KOLKATA-700 107 (3) DEPUTY COMMISSIONER OF INCOME TAX, CC-XXVII I, KOLKATA (4) THE DEPARTMENTAL REPRESENTATIVE (5) GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCHES, KOLKATA LAHA/SR. P.S.