Syed Wahid, Bangalore V. DCIT, Bangalore

ITA 1006/BANG/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7494 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 24-08-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 26-06-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA NO.1006/BANG/2015 (ASST. YEAR 2 005-06) SYED WAHID, F-72, DIAMOND DISTRICT, BENGALURU. . APPELLANT PAN AGGPA17095. VS. THE DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(4), BENGALURU. . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SMT. PADMAMEENAKSHI, JCIT DATE OF HEARING : 11-10-2017 DATE OF PRONOUNCEMENT : 11-10-2017 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT-(A), MYSORE DATED 25/3/2011 FOR ASST. YEAR 2005 -06. 2. NOTICES IN THE AFORESAID APPEALS IN THE CASE ON HAND WERE ISSUED TO THE ASSESSEE ON VARIOUS DATES AND THE HEA RINGS WERE MOSTLY ADJOURNED ON THE REQUEST OF THE ASSESSEE OR DUE TO NON ATTENDANCE BY THE ASSESSEE. WHEN THE BENCH DID NOT FUNCTION, THE FRESH DATE OF HEARING WAS INFORMED BY DISPLAY ON NOTICE BOARD. T ODAY I.E ITA NO.1006/B/15 2 11/10/2017 WHEN THE AFORESAID APPEAL IN THIS CASE WAS CALLED OUT FOR HEARING, NEITHER DID ANY ONE APPEAR ON BEHALF OF T HE ASSESSEE NOR WAS ANY ADJOURNMENT SOUGHT ON HIS BEHALF. WE OBSERVE F ROM THE NOTICES ISSUED TO THE GIVEN ADDRESS, THAT THE SAME WERE DU LY SERVED. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESS EE IS NOT SERIOUSLY INTERESTED IN PURSUING THIS APPEAL. THE LAW AIDS T HOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. T HIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM, VIGILANTIBUS EXP ORT TURNOVER NONDORMIENTIBUS JURA SUB VENIUNT. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CI T VS. MULTIPLAN INDIA LTD. (38 ITD 320) (DEL), WE DISMISS THIS APPE AL FOR NON- PROSECUTION. 3. IN THE RESULT, THE AFORESAID APPEAL OF THE ASSE SSEE FOR ASST. YEAR 2005-06 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11TH OCTOBER, 2017 . SD/- SD/- (N.V VASUDEVAN) (JASO N P BOAZ) JUDICIAL MEMBER ACCOUNTANT MEM BER BANGALORE DATED : 11/10/2017 VMS ITA NO.1006/B/15 3 COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE.