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Income Tax Appellate Tribunal, KOLKATA ‘A(SMC
Before: Shri P.M. Jagtap
Date of concluding the hearing : July 28, 2016 Date of pronouncing the order : July 28, 2016
O R D E R Per Shri P.M. Jagtap :- This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-12, Kolkata dated 14.08.2015.
In this case, none has appeared on behalf of the assessee at the time of hearing fixed today nor any application seeking adjournment has been filed. Even the notice sent to the assessee by Registered Post with A/D at the address given in the appeal memo has come back from the postal authorities undelivered with a remark “left”. The assessee thus has not bothered to inform her new address in order to facilitate the service of notice of hearing. It appears from this conduct of the assessee that she is not seriously interested in prosecuting this appeal filed before the Tribunal. ./2015 Assessment year: 2011-2012 Page 2 of 2
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, I treat this appeal as unadmitted and dismiss the same for non- prosecution.