SRI MOHIT AGARWAL,KOLKATA vs. DCIT, CIRCLE - 23, KOLKATA, KOLKATA

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ITA 2158/KOL/2014Status: DisposedITAT Kolkata08 August 2016AY 2008-20092 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, observing the assessee's lack of interest in prosecuting the appeal, treated it as unadmitted and dismissed it for non-prosecution.

What were the facts?

The assessee filed an appeal before the ITAT, which was adjourned once. On the rescheduled date, neither the assessee nor their representative appeared, nor was any adjournment application filed.

What were the issues?

Whether an appeal should be dismissed for non-prosecution due to the assessee's absence and lack of communication.

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

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Income Tax Appellate Tribunal, KOLKATA ‘C(SMC

Before: Shri P.M. Jagtap

This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-XXIV, Kolkata dated 22.09.2014.

2.

In this case, the appeal filed by the assessee was initially fixed for hearing on 10.06.2016. The assessee, however, sought adjournment on the said date and accordingly, the hearing was adjourned to 08.08.2016. On 08.08.2016, 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 that he is not seriously interested in prosecuting this appeal filed before the Tribunal.

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 - ./2014 Assessment year: 2008-2009 Page 2 of 2 “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, I 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 August 08, 2016.

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