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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Shri P.M. Jagtap
This appeal is preferred by the assessee against the order of ld. Commissioner of Income Tax (Appeals)-14, Kolkata dated 26.03.2015 for the assessment year 2005-06.
In this case, the appeal filed by the assessee was initially fixed for hearing on 16.12.2015. The assessee, however, moved an application in writing seeking adjournment and accordingly the hearing was adjourned to 07.01.2016. On 07.01.2016, i.e. today, none has appeared on behalf of the assessee nor any application seeking adjournment has been filed inspite of the fact that the said date of hearing given on earlier occasion was announced in the open Court. It appears from this conduct of the assessee that he is not seriously interested in prosecuting this appeal filed before the Tribunal. ./2015 Assessment year: 2005-2006 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 January 07, 2016.