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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi
Date of concluding the hearing : June 22, 2017 Date of pronouncing the order : June 22, 2017
O R D E R 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)-XIV, Kolkata dated 03.03.2014.
The appeal filed by the assessee in this case was initially fixed for hearing on 07.03.2017. The assesese, however, sought adjournment on the said date and accordingly the hearing was adjourned to 25.04.2017. On 25.04.2017, none appeared on behalf of the assessee and in order to give one more opportunity to the assessee, the hearing was adjourned to 22.06.2017 with a direction to the Registry to send the notice of the said hearing to the address given by the assessee in the appeal memo by Registered Post with A/D. On 22.06.2017, i.e. today, 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 ./2014 Assessment year: 2009-2010 Page 2 of 2 that he is not seriously interested in prosecuting this appeal filed before the Tribunal.
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.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open Court on June 22, 2017.