Shri Sainani Vivek Gope, Baroda V. The Dy.CIT.,Circle-2(2), Baroda

ITA 235/AHD/2010

• Counselvise Citation: 23520514 RSA 2010
• Duration Of Justice: 1 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 25-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: U B MISHRA

Judgement Text

I TA NO.235/AHD/2010 A SSESSMENT YEAR 2006-07. 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI G.C. GUPTA, V.P. & SHRI B. P. JAIN A.M.) I.T.A. NO. 235/AHD/2010 (ASSESSMENT YEAR : 2006 -2007 ) SAINANI VIVEK GOPE, PROP OF GUDWIN LOGISTICS & GAYATRI ASSOCIATES, 202, SHIV SHAKTI COMPLEX, SAMPATRAO COLONY,ALKAPURI, R. C. DUTT ROAD, BARODA. (APPELLANT) VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2) AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA. (RESPONDENT ) PAN: AGRPS 7886F APPELLANT BY : NONE RESPONDENT BY : SHRI U. B. MISHRA, SR. D.R. ( )/ ORDER DATE OF HEARING : 12-12-2011 DATE OF PRONOUNCEMENT : 12-12-2011 PER: SHRI B.P. JAIN,A.M. THIS APPEAL BY THE ASSESSEE ARISES FROM THE ORDER O F THE LD. CIT (A)-II, BARODA DATED 8-10-2009 FOR THE ASSESSMENT YEAR 200 6-07. 2. IN THE PRESENT CASE, INSPITE OF VALID SERVICE O F NOTICE TO THE ASSESSEE, NONE ATTENDED ON THE HEARING OF THE CASE ON 12-12-2011. IT APPEARS THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE HIS CASE. THE LAW ASSISTS TH OSE WHO ARE VIGILANT AND NOT THOSE I TA NO.235/AHD/2010 A SSESSMENT YEAR 2006-07. 2 WHO SLEEP OVER THEIR RIGHTS. THIS VIEW IS SUPPORTED IN WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS JURA SUBVENIUNT, IN THE DECISION TAKEN IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DELHI) AND THE DECISION OF HONBLE M.P. HIGH COURT IN ESTATE OF LA TE TUKOJI RAO HOLKAR VS. CWT 223 ITR 480.THEREFIORE, IN VIEW OF RULE 19(2) OF IT AT RULES AND THE CIRCUMSTANCES AND FACTS OF THE PRESENT CASE AND OUR VIEWS HEREINABOVE THE APPEAL OF THE ASSESSEE IS NOT ADMITTED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN ITA NO.235/AHD/2010 IS DISMISSED. SD/- SD/- (G.C. GUPTA) (B. P. JAIN) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)-II, BARODA. 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. ORDER PRONOUNCED IN OPEN COURT ON 12/12/2011 I TA NO.235/AHD/2010 A SSESSMENT YEAR 2006-07. 3 1.DATE OF DICTATION 12 - 12 -2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING 12 / 12 / 2011 MEMBER.OTHER MEMBER 12-12-11 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S 12 -12 -2011. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 12 - 12 -2011 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 12 - 12 -2011 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 3 -12 -2011. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..