PARTHO GUHA,KOLKATA vs. ITO, WARD 50(3), KOLKATA, KOLKATA

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ITA 561/KOL/2017Status: DisposedITAT Kolkata28 May 2018AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee's conduct indicated a lack of serious interest in prosecuting the appeal. Applying the principle of law assisting the vigilant, the Tribunal treated the appeal as unadmitted.

What were the facts?

The assessee's appeal was scheduled for hearing twice, but no one appeared on behalf of the assessee on either occasion. The assessee also did not file any application for adjournment.

What were the issues?

Whether an appeal should be dismissed for non-prosecution when the assessee fails to appear for hearings.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the ITAT Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: Shri P.M. Jagtap & Shri A.T. Varkey

Per Shri P.M. Jagtap, A.M. :- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-15, Kolkata dated 25.01.2017.

2.

The appeal in this case was initially fixed for hearing on 05.04.2018. None, however, appeared on behalf of the assessee on the said date and the hearing, therefore, was adjourned to 28.05.2018 with a direction to the Registry to send the notice of the said hearing to the assessee at the address given in the appeal memo. On 28.05.2018, none, however, has appeared on behalf of the assessee nor any application seeking adjournment has been filed. It appears from this conduct of the assessee that he is not seriously interested in prosecuting this appeal filed before the Tribunal.

Assessment year: 2010-2011 Page 2 of 2

3.

The law assists those who are vigilant and not those who sleep over their rights. This principle is embodied in the well 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 Hon’ble Madhya Pradesh 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 dismissed. Order pronounced in the open Court on May 28, 2018.

1.

Sd/- Sd/- (A.T. Varkey) (P.M. Jagtap) Judicial Member Accountant Member Kolkata, the 28th day of May, 2018 Copies to : (1) Shri Partho Guha, Jangalpur House, 2(1/2) Airport Gate, Pulin Pally, Rajbari, Kolkata-700 081 (2) Income Tax Officer, Ward-50(3), Kolkata, Uttarapan Building Complex, Ultadanga, Kolkata-700 054 (3) Commissioner of Income Tax (Appeals)-15, (4) Commissioner of Income Tax- , (5) The Departmental Representative (6) Guard File

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