World Courier (India) Pvt Ltd, Bangalore V. Assistant Commissioner Of Income Tax, Circle-7(1)(2), Bangalore

ITA 1577/BANG/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7685 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 08-04-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 20-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C SUNDAR RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. NOS.1727 & 1577/BANG/2017 ASSESSMENT YEAR: 2012 - 13 & 2014 - 15 WORLD COURIER (INDIA) LIMITED, SAVIPRAJA ENCLAVE, 4 TH BLOCK, 5 TH CROSS, 9 TH MAIN, HRBR LAYOUT, BANGALORE - 43. PAN: AAACW 3078 JK VS. ACIT, CIRCLE - 7(1)(2), BANGALORE. (APPELLANT) (RESPONDENT) FOR ASSESSEE: NONE FOR REVENUE : SRI C. SUNDAR RAO, CIT DATE OF HEARING : 08.04.2019 DATE OF PRONOUNCEMENT : 10 .04.2019 ORDER PER PAVAN KUMAR GADALE, JM . BOTH THE ABOVE APPEALS ARE FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE CIT (A) - 7, BANGALORE DATED 23/05/2017 AND 27/04/2017 FOR THE ASSESSMENT YEARS 2012 - 13 AND 2014 - 15 RESPECTIVELY. 2. AT THE TIME OF HEARING, NONE APPEARED TO REPRESENT THE CASE OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION HAS BEEN FILED. ON PERU SAL OF THE RECORD, WE FIND THAT EARLIER THE CASE WAS POSTED FOR HEARING ON 27/11/2018 AND ON THAT DATE, AT THE 2 REQUEST OF THE LD AR THAT THE ASSESSEE IS IN THE PROCESS OF COLLECTING THE DOCUMENTS, THE CASE WAS ADJOURNED TO 08/04/2019 I.E., TODAY. AS PER THE NOTING ON THE ADJOURNMENTS LETTER, WE FIND THAT THE LD AR WAS INFORMED ABOUT THE DATE OF HEARING. EVEN THEN, THE NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT ITS CASE. THEREFORE, WE ARE OF THE OPINION THAT INSPITE OF OBTAINING THE ADJOURNMENT, THE ASSESSEE HAS FAILED TO APPEAR ON THE DATE OF HEARING AND THEREFORE, I N VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO S LEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILANTIBUS EXPORT TURNOVER NONDORMIENTIBUS JURA SUB VENIUNT. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME TA X 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 - PROSECUTION. 3. IN THE RESULT, BOTH THE APPEALS ARE FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 0 T H DAY OF APRIL, 2019. S D / - S D / - (A.K. GARODIA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1 0 T H APRIL , 2019 . 3 OKK, SR.PS COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE