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Income Tax Appellate Tribunal, KOLKATA ‘B(SMC
Before: Shri P.M. Jagtap
Date of concluding the hearing : April 27, 2016 Date of pronouncing the order : April 29, 2016
O R D E R This appeal filed by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-14, Kolkata dated 21.12.2015.
At the time of hearing fixed in this case today, i.e. on 27.04.2016, none has appeared on behalf of the assessee nor any application seeking adjournment has been filed. Even the notice of the said hearing sent to the assessee by Registered Post with A/D has come back undelivered from the Postal Authorities with a remark “addressee cannot be located”. The assessee thus has not bothered to inform the correct address in order to enable the Registry to serve the notice of hearing. It appears that the assessee thus is not seriously interested in prosecuting this appeal filed before the Tribunal. ./2016 Assessment year: 2008-2009 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.
In the result, the appeal of the assessee is dismissed
Order pronounced in the open Court on April 29, 2016.