Subhash Laxman Patwardhan, V. ITO,

ITA 1263/PUN/2008

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3280 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 26-09-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARESHWAR SHARMA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI D. KARUNAKARA RAO, AM I.T.A. NO. 1263/PN/2008: A.Y. 2003-04 SUBHASH L. PATWARDHAN RESHIMGATHI, NEAR HSO COLONY PANWEL DIST. RAIGAD PAN AGYPP 8648 R APPELLANT VS. I.T.O. WARD 4, PANVEL RESPONDENT APPELLANT BY : NONE RESPONDENT BY: SHRI HARESHWAR SHARMA ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGA INST THE ORDER OF THE CIT II THANE DATED 21-7-2008 PASSED U /S 263 OF THE ACT FOR A.Y. 2004-05. 2. THIS CASE WAS ORIGINALLY FIXED FOR HEARING ON 19 -2-2010. HOWEVER, AT THE REQUEST OF THE ASSESSEE, THE CASE A DJOURNED TO 4-5- 2000. THEREAFTER, THE CASE WAS AGAIN ADJOURNED FROM TIME TO TIME AT THE REQUEST OF ASSESSEE AND FINALLY IT WAS FIXED FO R HEARING ON 7-10- 2010 AND THIS DATE HAS BEEN NOTED BY THE AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE AS SEEN FROM THE ORDER SHEET ENTRY . HOWEVER, WHEN THE CASE WAS CALLED UP FOR HEARING ON 7-10-2010, NO NE WAS PRESENT. NO APPLICATION REQUESTING FOR ANY ADJOURNMENT IS AL SO RECEIVED. IT IS, THUS, CLEAR THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS ITA NO. 1263/PN/08 SUBHASH L. PATWARDHAN A.Y. 2003-04 , 2 APPEAL. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOS E WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIE D IN THE WELL- KNOWN DICTUM, VIGILANTIBUS, NON DORMENTIBUS, JURA SUVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MI ND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN 38 ITD 320 (DEL) IN THE CASE OF CIT V . MULTIPLAN INDIA LIMITED, WE DISMISS THIS APPEAL FILED BY THE ASSESS EE. 3. IN THE RESULT, THE APPEAL STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 8 TH OCTOBER 2010. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE,DATED THE 8 TH OCTOBER 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- II THANE (4) THE D.R. A' BENCH, PUNE TRUE COPY BY ORDER, ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE