K.Y. Radhakrishna Iyer, Bangalore V. ITO, Bangalore

ITA 1490/BANG/2014

• Counselvise Citation: 149021114 RSA 2014
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 20-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P K SRIHARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE SHRI N.V. VASUDEVAN , JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. NO. 1490 /BANG/201 4 (ASSESSMENT YEAR : 20 09 - 1 0 ) SHRI K.Y.RADHAKRISHNA IYER, PROP. M/S. IYER IMPEX, N O.1236, 8 TH A CROSS, GIRINAGAR, BSK 3 RD STAGE, BANGALORE - 560 085 PAN AAGPI 0353Q VS. INCOME TAX OFFICER, WARD 5(3), BANGALORE. APPELLANT RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : DR. P.K. SRIHARI, ADDL.CIT (D.R) DATE OF H EARING : 23.4 .2 015. DATE OF P RONOUNCEMENT : 23.4. 201 5 . O R D E R PER SHRI JASON P. BOAZ, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIR ECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - II, BANGALORE DT. 22.7.2013 FOR ASSESSMENT YEAR 20 09 - 10 . 2. AT THE TIME OF HEARING, IT IS NOTICED THAT THE APPEAL WAS FIXED FOR HEARING TODAY I.E. ON 2 3. 4 .2015. WHEN THE CASE WAS CALL ED FOR HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR REVENUE WAS, HOWEVER, PRESENT. 2 ITA NO. 1490 / BANG/ 2014 IN VIEW OF THE NON - ATTENDANCE OF THE ASSESSEE FOR THE HEARING FIXED IN HI S CASE, WE ARE OF THE OPINION THAT THE ASSESS EE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM, VIGILANTIBUS EXPORT TURNOVER NON DORMIENTIBUS JURA SUB VENIUNT . CONS IDERING 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), WE DISMISS THIS APPEAL FOR NON - PR OSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD APRIL, 201 5 . SD/ - (N.V.VASUDEVAN) JUDICIAL MEMBER SD/ - (JASON P BOAZ) ACCOUNTANT MEMBER *REDDY GP COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, - B BENCH. 6. GUARD FILE. (TRUE COPY) B Y ORDER ASST. REGISTRAR, ITAT, BANGALORE