Lokmanya Multipurpose Co. Op. Soc Ltd., Belgaum V. Income Tax Officer Ward-2 (2), Belgaum

ITA 137/PAN/2013

• Counselvise Citation: 13724114 RSA 2013
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-02-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 17-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NISHANT K LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P. K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER ITA NO. 135,136,137 /PNJ/2013 (ASSESSMENT YEARS 2007 - 08 & 2008 - 09 ) LOKMANYA MULTIPURPOSE CO - OPERATIVE SOCIETY LTD. BELGAUM PAN: AAAAL0403B (APPELLANT) VS. THE INCOME TAX OFFICER, WARD - 2(2) , BELGAUM . (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI NISHANT K. LD. DR. DATE OF HEARING : 27/2/2014 DATE OF PRONOUNCEMENT : 27/2/2014 O R D E R PER: D.T. GARASIA THESE APPEAL S HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER S OF THE CIT(A) BELGAUM, DATED 20.2 .2013 AND 28.2.2013 FOR A.Y S . 2007 - 08 & 2008 - 09 . THE ABOVE MENTIONED CASE S HAVE BEEN ADJOURNED ON 14.08.2013, 08.10.2013, 12.12.2013. ON 12.12.2013 THE CASE WAS FIXED FOR HEARING ON 27.02.2014. NOBODY APPEARED FOR THE A PPELLANT BEFORE THE TRIBUNAL WHEN THE CASE S WERE FIXED FOR HEARING. THE ASSESSEE MOVED AN APPLICATION FOR ADJOURNMENT. SINCE THERE IS NO PLAUSIBLE REASON IN THE APPLICATION, WE REJECT THE ADJOURNMENT. 2. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT THO SE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL - KNOWN DICTUM VIGILANTBUS NON DORMENTIBUS, JURA SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, AS WER E CONSIDERED IN 38 ITD 320 (DEL) IN THE CASE OF CIT V. 2 . ITA NO. 135,136,137 /PNJ/2013 (A.Y S. 2007 - 08 & 2008 - 09 ) MULTIPLAN INDIA LTD. AS ALSO IN 223 ITR 480 (M.P) IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, WE TREAT THESE APPEALS AS NOT ADMITTED. 3. THEREFORE, FOLLOWING THE DECISION OF 38 ITD 320 READ WITH RULE 24 & 25 WITH 19 OF THE ITA RULES, WE DISMISS THE APPEAL FOR DEFAULT SINCE WE FIND THAT THE ASSESSEE IS NOT WILLING TO PROSECUTE THE APPEALS. OUR VIEW GETS SUPPORT FROM THE JUDGEMENT OF 255 ITR 467 (AP) AND 265 ITR 252. 4. IN THE RESULT, THE APP EAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 27.2.2014. S D / - S D / - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 2 7 . 2 . 2014 P.S. - *PK* COPY TO : ( 1 ) AP PELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) CONCERNED ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER SR. PRIVATE SECRETARY, ITAT, PANAJI, GOA