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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Shri N.V. Vasudevan & Shri M. Balaganesh
Appearances by: Shri Subash Agarwal, Advocate, for the assessee Shri S.M. Sarfarazut Tauheed, JCIT, Sr. D.R., for the Department Date of concluding the hearing : December 07, 2016 Date of pronouncing the order : December 07, 2016
O R D E R Per Shri M. Balaganesh, A.M.: This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax, Durgapur dated 30.08.2010 for the assessment year 2010-11.
In this case, the appeal of the assessee was initially fixed for hearing on 24.05.2016. The Bench did not function on 24.05.2016 and the appeal was fixed for hearing on 27.07.2016. On 27.07.2016, the ld. A.R. was informed about the next date of hearing on 28.09.2016. On 28.09.2016, Bench did not function and the hearing was adjourned to 07.12.2016. It is for assessee to note down the next date of hearing from notice board or from official Website of ITAT. On 07.12.2016, i.e. today, none, however, has put in appearance on behalf of the assessee nor any application seeking adjournment has been filed, despite the fact that notice of the said hearing was given to the parties through Notice Board. ./2013 Assessment Year: 2010-2011 Page 2 of 2 It appears from this conduct of the assessee that it 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.