Pandukeshwar Dwivedi, Prop. Ashish Automobiles, Sonebhadra V. ITO, Mirzapur

ITA 155/ALLD/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94932 (ITAT-ALLAHABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-08-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 10-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER I.T.A. NO.155 /ALLD/201 3 ASSESSMENT YEAR: 200 3 - 04 PANDUKESHWAR DWIVEDI VS. ITO, RANGE - 3(3) PROP. ASHISH AUTOMOBILES MIRZAPUR. RENU KOOT, SONEBHADRA. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI A. K. SINGH , DR. DATE OF HEARING: 0 6 .08.2015 ORDER PER : P.K. BANSAL , A CCOUNTANT MEMBER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) , ALLAHABAD DATED 12.12.2012 . 2. THE APPEAL W AS FIXED FOR HEARING BEFORE THE BENCH ON 06 .0 8 .201 5 . AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. T HE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY R P AD ON 2 4 .7.2015 , BUT THERE WAS NO COMPLIANCE ON BEHALF OF THE ASSESSEE. EVEN NO APPLICATION SEEKING ADJOURNMENT WAS FILED. THE LAWS AID THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIE D IN WELL KNOWN DICTUM 2 'VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUN. 3. UNDER THESE CIRCUMSTANCES, IN MY CONSIDERED OPINION ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS SUCH I HOLD THAT THIS APPEAL IS LIABLE TO BE DISMISSED FOR NON PROS ECUTION. IN THIS REGARD , WE PLACE RELIANCE UPON FOLLOWING CASE LAWS: 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 (P& H) 4. CIT VS. B. N. BH ATTACHARGEE AND ANOTHER 118 ITR 461(SC) . 4. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED (SUPRA), I DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR NON PROSECUTION. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUN CED IN THE OPEN COURT ON 1 / 9 /201 5 . SD/ - ( P.K. BANSAL ) ACCOUNTANT MEMBER DATED: 1/9 /201 5 PRABHAT KUMAR KESARWANI, SR.P.S. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR