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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA
Before: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi
Date of concluding the hearing : April 29, 2016 Date of pronouncing the order : May 06, 2016
O R D E R Per Shri P.M. Jagtap :- These two appeals filed by the assessee are directed against a common order of ld. Commissioner of Income Tax (Appeals)-I, Kolkata dated 28.02.2013 for the assessment years 2010-11 and 2011-12.
In this case, the appeals filed by the assessee were initially fixed for hearing on 29.02.2016. However, none appeared on behalf of the assessee on the said date and the hearing, therefore, was adjourned to 29.04.2016 with a direction to the Registry to issue a notice of the said hearing to the assessee by Registered Post with A/D at the address given in the appeal memo. On 29.04.2016, nobody, however, has appeared on behalf of the assessee nor any application seeking adjournment has been filed. Even the notice sent to the assessee by Registered Post with A/D to the address given in the appeal memo has been returned back by the postal & 1142/KOL./2013 Assessment years: 2010-2011 & 2011-2012 Page 2 of 2 authorities undelivered with the remark “left”. It appears that the assessee has not bothered to inform the change of address, if any, in order to facilitate the Registry to serve the notice of hearing. Keeping in view all these facts of the cases, it appears that the assessee is not seriously interested in prosecuting these appeals 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 these appeals as unadmitted and dismiss the same for non- prosecution.