Sh. Manish Bansal, Gwalior V. CIT, Gwalior

ITA 194/AGR/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2499 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 09-03-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 06-05-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.194/AGR/2009 ASST. YEAR: 2005-06 SHRI MANISH BANSAL, VS. COMMISSIONER OF INCOME TAX, L/H. LATE SHRI SUSHIL KUMAR BANSAL, GWALIOR. HOUSE NO.101, LAXMAN BHAWAN, TANSEN ROAD, GWALIOR. (PAN : ACBPB 8095 R). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER BENCH : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE ORDER DATED 06.03.2009 PASSED BY THE CIT. 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR H EARING ON 09.03.2011, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARI NG SENT TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGEMENT DUE ON THE ADDRESS GIVEN BY THE ASS ESSEE IN COLUMN NO.10 OF FORM NO.36 HAS BEEN RETURNED BY THE POSTAL AUTHORITY. NO CHANGE O F ADDRESS HAS BEEN INTIMATED BY THE ASSESSEE TO THE REGISTRY. SINCE THE NOTICE HAS BEEN RETURNE D UNSERVED BY THE POSTAL AUTHORITY, THERE IS NO REASON TO SEND THE NOTICE AGAIN AND AGAIN AT THE SA ME ADDRESS. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF THE CO NSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THE LAW ASSISTS ONLY THOSE WHO ARE VIGILANT OF THEIR RIGHTS, AND NOT THOSE WHO SLEEP OVER THEM. THIS PR INCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM 2 VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. U NDER THE CIRCUMSTANCES, KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, AS WELL AS THE DECISIONS BY THE TRIBUNAL AS IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED, 38 ITD 320 (DELHI) AND BY THE HIGHER COURTS, AS IN THE CAS E OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P.), WE TREAT THE ASSESSEES APPEAL AS UN-ADMITTED, AND DISMISS THE SAME IN LIMINE. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 09.03.2011 ). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 9 TH MARCH, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY