Sub Registrar (Gangapur), Varanasi V. DIT(1&C1), Lucknow

ITA 230/ALLD/2013

• Counselvise Citation: 23020714 RSA 2013
• Duration Of Justice: 2 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 17-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: UMESH PATHAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH ALLAHABAD BEFORE SHRI P.K. BANSAL , ACCOUNTANT MEMBER I.T.A. NO. 230 /ALLD/201 3 ASSESSMENT YEAR: 20 11 - 12 SUB REGISTRAR (GANGAPUR) VS. DIRECTOR OF INCOME TAX(I & CI) NEAR TOWN AREA DIT (I & CI), GANGAPUR VIBHUTI KHAND, GOMTI NAGAR, DIST. - VARANASI 221302 LUCKNOW. PAN: ALDS 03854E (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SH RI UMESH PATHAK , DR. DATE OF HEARING: 1 0 .08.2015 ORDER PER : P.K. BANSAL , A CCOUNTANT MEMBER THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF D IT (I & CI) , LUCKNOW DATED 26.03 . 201 3 FOR ASSESSMENT YEAR 2011 - 12 . 2. THE APPEAL W AS FIXED FOR HEARING BEFORE THE BENCH ON 1 0 .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 REGISTERED AD, 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 THEIR 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. ES TATE 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 TH IS APPEAL FILED BY THE ASSESSEE FOR NON PROSECUTION. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 / 9 /201 5 . SD/ - ( P.K. BANSAL ) ACCOUNTANT MEMBER DATED: 3 / 9 /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