Janak Rai & Sons, Varanasi V. ITO, Varanasi

ITA 180/ALLD/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0837 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2016
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-08-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 08-06-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER I.T.A. NO. 180 /ALLD/201 2 ASSESSMENT YEAR: 200 8 - 0 9 JANAK RAI & SONS, VS. ITO, RANGE - 2(1), D - 65/423 / C - 1, VARANASI RANA NAGAR C OLONY, GATE NO.4 LAHARTARA, VARANASI PAN: AAGFJ 1011L (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI A. K. SINGH , DR. DATE OF HEARING: 0 5 .08.2015 ORDER PE R : P.K. BANSAL , A CCOUNTANT MEMBER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) , VARANASI DATED 29. 0 2 . 20 09 . 2. THE APPEAL W AS FIXED FOR HEARING BEFORE THE BENCH ON 5 .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 22.7.2015 , 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 THEI R 2 RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM '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 PROSECUTION. 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. BHATTACHARGEE 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 AS SESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 /0 8 /201 5 . SD/ - ( P.K. BANSAL ) ACCOUNTANT MEMBER DATED: 12 /0 8 /201 5 PRABHAT KUMAR KESARWANI, SR.P.S. 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR