M/s. Gaurav Hide Company, Jalandhar V. The Commissioner of Income Tax-I, Jalandhar

ITA 197/ASR/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2190 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-06-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 04-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NOS. 196 & 197(ASR)/2013 1 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.196(ASR)/2013 ASSESSMENT YEARS:2009-10 PAN :AABFI0744E M/S. INDIAN SKIN COMPANY, VS. INCOME TAX OFFICER-1, JALANDHAR. JALANDHAR. (APPELLANT) (RESPONDENT) I.T.A. NO.197(ASR)/2013 ASSESSMENT YEARS:2009-10 PAN :AAAFG6267H M/S. GAURAV HIDE COMPANY, VS. INCOME TAX OFFICER-1, JALANDHAR. JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING: 19/06/2013 DATE OF PRONOUNCEMENT:19/06/2013 ORDER PER BENCH ; THESE TWO APPEALS FILED BY TWO DIFFERENT ASSESSEES ARE AGAINST THE DIFFERENT IMPUGNED ORDERS OF CIT(A), JALANDHAR, EAC H DATED 11.03.2013 FOR THE ASSESSMENT YEAR 2009-10. ITA NOS. 196 & 197(ASR)/2013 2 2. NOTICES OF HEARING DATED 27.5.2013 WERE ISSUED B Y RPAD TO BOTH THE ASSESSEES FOR HEARING ON 19.06.2013, WHICH HAVE BEE N DULY SERVED ON BOTH THE ASSESSEES AS PER ACKNOWLEDGEMENTS AVAILABLE ON RECORD. DESPITE THIS, NEITHER THE ASSESSEES NOR THEIR AUTHORISED REPRESEN TATIVE ATTENDED THE HEARING NOR ANY REQUEST FOR ADJOURNMENT OF CASES HAVE BEEN RECEIVED. KEEPING IN VIEW THE ABOVE FACTS AND CIRCUMSTANCES, WE ARE OF T HE VIEW THAT THE ASSESSEES ARE NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEALS AND THE SAME ARE LIABLE TO BE DISMISSED ON THIS GROUND ITSE LF. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NO N DORMENTIBUS, JURA SUBVENIUNT. CONSIDERING THE FACT S AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AND BY RELYING ON THE DECISION OF THE ITAT DE LHI BENCH, IN THE CASE OF C.I.T. VS. MULTIPLAN INDIA LTD; 38-ITD-320 AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT (1997) 223-ITR-480, BOTH THE APPEALS ARE DI SMISSED FOR WANT OF PROSECUTION. WE ORDER ACCORDINGLY. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE S STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19TH JUNE, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 19TH JUNE, 2013 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEES:I) M/S. INDIAN SKIN COMPANY (II)M/S. GAURAV HIDE CO. JALANDHAR. 2. THE ITO -1, JALANDHAR. ITA NOS. 196 & 197(ASR)/2013 3