FIROZ KHAN, Ajmer V. CIT, Ajmer

ITA 147/JPR/2014

• Counselvise Citation: 14723114 RSA 2014
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 28-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROLEE AGARWAL DHK

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM VK;DJ VIHY LA-@ ITA NO. 147/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2009-10 SHRI FIROZ KHAN 881/11, AZAD NAGAR NEAR AJMER DAIRY, BEWAR ROAD, AJMER CUKE VS. THE CIT AJMER LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN/GIR NO .: APMPK 9387 D VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : NONE JKTLO DH VKSJ LS@ REVENUE BY :SMT. ROLEE AGARWAL (CIT-DR) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 9/02/2015 ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 9/02/2015 VKNS'K@ ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT, AJMER DATED 26-12-2013 FOR THE ASSESSMENT YEA R 2009-10. 2. THE TRIBUNAL SENT NOTICE AT THE LAST KNOWN ADDRE SS OF THE ASSESSEE. ON THE DATE OF HEARING NEITHER THE ASSESSEE APPEARE D NOR ANY APPLICATION WAS FILED. IT SHOWS THAT THE ASSESSEE IS NOT SERIOU S TO PURSUE HIS CASE. 2 3. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WE LL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVI SIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, AS WERE C ONSIDERED IN 38 ITD 320 (DELHI) IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., AND ALSO ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), WE TREAT THE APPEAL AS NOT ADMITTED AND DISMISSED IN LIMINE. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED ORDER PRONOUNCED IN THE OPEN COURT ON 09/02/2015. SD/- SD/- VH-VKJ-EHUK VKJ-IH-RKSYKUH (T.R. MEENA) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 9 TH FEB. 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSFKR@ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ@ THE APPELLANT- SHRI FIROZ KHAN, AJMER 2. IZR;FKHZ@ THE RESPONDENT- THE CIT, AJMER 3. VK;DJ VK;QDR@ CIT, 4. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 5. XKMZ QKBZY@ GUARD FILE (ITA NO.147/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR