Jabalpur Sahkari Dugdha Sangh Maryadit, V. Income Tax Officer(TDS)-II,

ITA 201/JAB/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 2156 (ITAT-JABALPUR)
• Duration Of Justice: 2 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-08-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 08-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

I.T.A. NO S . 201 TO 203 /JAB/2015 ASSESSMENT YEAR:2010-11 TO 12-13 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, ACCOUNTANT MEMBER I.T.A. NOS.201 TO 203/JAB/2015 ASSESSMENT YEARS:2010-11 TO 12-13 JABALPUR SAHKARI DUGDH SANGH MARYADIT, KARONDA NALA, IMALIYA, JABALPUR. PAN:JBPJO 0445 E VS. (APP ELLANT ) (RESPONDENT) O R D E R PER MANISH BORAD, A.M. THESE APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST THE CONSOLIDATED ORDER OF CIT(A)-I, JABALPUR DATED 23/07/2015 RELATI NG TO ASSESSMENT YEARS 2010-11 TO 2012-13 2. THESE APPEALS OF THE ASSESSEE WERE FIXED FOR HEARIN G BEFORE THE BENCH ON 08/11/2017. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE THROUGH RPAD, WHICH HAS NOT COME BACK UNSERVED. THE LAWS A ID THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. TH IS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM 'VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUN. APPELLANT BY NONE RESPONDENT BY SHRI I. B. KHANDELWAL, D.R. DATE OF HEARING 08/11/2017 DATE OF PRONOUNCEMENT 08/11/2017 I.T.A. NO S . 201 TO 203 /JAB/2015 ASSESSMENT YEAR:2010-11 TO 12-13 2 3. UNDER THESE CIRCUMSTANCES, IN OUR CONSIDERED OPI NION, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEALS. AS SUCH WE HOLD THAT THESE APPEALS ARE LIABLE TO BE DISMISSED FOR N ON 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 CAS ES CITED (SUPRA), WE DISMISS THESE APPEALS FILED BY THE ASSESSEE FOR NON PROSECUTION. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE APPLICATION U/S 254 OF THE ACT IN CASE HE SO DESIRES. 5. IN THE RESULT, ALL THE APPEALS FILED BY THE ASSE SSEE ARE DISMISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON 08/11/2 017 SD/. SD/. (PARTHA SARATHI CHAUDHURY) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:08/11/2017 *SINGH COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., ASST T. REGISTRAR