K.S. Eshwarappa, Shimoga V. DCIT, Shimoga

ITA 1291/BANG/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7800 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 30-06-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR ADD L

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. NO. 1291/BANG/2016 (ASSESSMENT YEAR : 2007-08) MR. K. S. ESHWARAPPA, JAYALAKSHMI, MALLESHWARA NAGAR, SHIMOGA. PAN : AADPE 5403 G APPELLANT. VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, SHIMOGA. ... RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : DR. P. V. PRADEEP KUMAR, AD DL. CIT DATE OF HEARING : 24.04.2019. DATE OF PRONOUNCEMENT : 24.04.2019. O R D E R PER SHRI JASON P BOAZ, A.M. : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT. 31.03.2016 OF COMMISSIONER OF INCOME TAX (APPEALS), DAVANGERE, FOR THE ASSESSMENT YEAR 2007-08. 2 ITA NO. 1291/BANG/2016 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING TODAY I.E., ON 24.04.2019. IT IS SEEN FROM THE RECORD THAT THE ASSESSEE HAS EARLIER BEEN AFFORDED 10 HEARINGS ON 30.01.2019, 28.03.2017, 13.06.2017, 01.08.2017, 06.11.2017, 18.12.2017, 20.03.2018, 11.09.2018, 10.12.2018 AND 17.01.2019, WHERE THE LEARNED AR FOR THE ASSESSEE REPEATEDLY SOUGHT ADJOURNMENTS OF HEARINGS ON BEHALF OF THE ASSESSEE AND HAS TILL DATE NOT PUT FORWARD ANY SUBMISSIONS WHATSOEVER IN SUPPORT OF THE GROUNDS RAISED BY THE ASSESSEE IN THIS APPEAL. 3. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AS NARRATED ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL ON HAND. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS SERVIUNT LEGES. 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 CIT VS. MULTIPLAN INDIA LTD. (38 ITD 320) (DEL), THE ASSESSEES APPEAL IS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2007-08 IS DISMISSED. 3 ITA NO. 1291/BANG/2016 ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH APRIL, 2019. SD/- SD/- (N. V. VASUDEVAN) VICE PRESIDENT (JASON P BOAZ) ACCOUNTANT MEMBER BANGALORE, DT. 24.04.2019. *NS COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE. ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.