Sri Kuthethur Gururajeachar Charities, Bangalore V. DCIT, Bangalore

ITA 1304/BANG/2010

• Counselvise Citation: 130421114 RSA 2010
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-09-2011
• Assessment Year: misc
• Appeal Filed On: 24-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSAN THOMAS JOSE JT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B, BANGALORE BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER AND SMT. P.MADHAVI DEVI, JUDICIAL MEMBER ITA NO.1304(BANG)/2010 (ASSESSMENT YEAR: NOT APPLICABLE) SRI KUTHETHUR GURURAJACHAR CHARITIES, NO.29, CRESCENT ROAD, HIGH GROUNDS, BANGALORE-560001. PAN:AAATS3579C VS. APPELLANT THE DEPUTY DIRECTOR OF INCOME TAX (EXEMPTIONS), BANGALORE. RESPONDENT APPELLANT BY: NONE. RESPONDENT BY : SMT SUSAN THOMAS JOSE, JT. CIT (DR) DATE OF HEARING: 27-09-2011 DATE OF PRONOUNCEMENT: 27-09-2011 O R D E R PER N.K.SAINI, JM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDE R DATED 26-10-2010 OF THE LD. DEPUTY DIRECTOR OF INCOME-TAX (EXEMPTIONS), BANGALORE. 2. THE APPEAL WAS FIXED FOR HEARING BEFORE THIS BE NCH OF THE TRIBUNAL ON 27-9-2011. AT THE TIME OF HEARING, NOBODY APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF THE FACT THAT THIS ITA 1304(BANG)/2010 PAGE 2 OF 3 DATE WAS ANNOUNCED IN THE OPEN COURT AT THE TIME OF EARLIER HEARING ON 16.8.2011 WHEN THE CASE WAS ADJOURNED TO 27.9.11. EVEN NO APPLICATION SEEKING ADJOURNMENT WAS FILED. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UP ON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DI CTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVI SIONS 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) WE TREAT THIS APPEAL AS UNADMITTED. 3. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN T AKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 4. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT I N THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSE E REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE FR OM THE ASSESSEE. ITA 1304(BANG)/2010 PAGE 3 OF 3 5. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B.BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-78) HELD THAT THE APPEAL DOES NOT MEAN, MERE FI LING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 6. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER, 2011. SD/- SD/- (SMT. P. MADHAVI DEVI) JUDICIAL MEMBER (N.K. SAINI) ACCOUNTANT MEMBER BANGALORE: DATED : 27 TH SEPTEMBER,2011 DS COPY TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) CONCERNED 4. CIT 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE