Smt S Rathna , Shimoga V. Income Tax Officer Ward-3 , Shimoga

ITA 2435/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2745 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 27-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A SMC BEFORE SHRI JASON P BOAZ , ACCOUNTANT MEMBER I.T . A. NO. 2435 /BANG/20 1 8 (ASSESSMENT YEAR : 20 15 - 16 ) SMT. S.RATHNA, ACHUTA RAO LAYOUT, 4 TH CROSS, NANJAPPA HOSPITAL ROAD, SHIMOGA. . APPELLANT. VS. INCOME TAX OFFICER , WARD 3 , SHIMOGA. .. RESPONDENT. APPELLANT BY : NONE. R E SPONDENT BY : S HRI SATYA SAI RATH, J CIT (D.R) DATE OF H EARING : 31.10 . 2018. DATE OF P RONOUNCEMENT : 02 .11. 2018. O R D E R PER SHRI JASON P BO AZ, A .M . : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT. 12.06.2018 OF COMMI SSIONER OF INCOME TAX (APPEALS) , DAVANGERE FOR THE ASSESSMENT YEAR 20 15 - 16 . 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HE ARING ON 31.10.2018 . EARLIER, WHEN T HE CASE WAS FIXED FOR HEARING ON 11.09.2018 AND 4.10.2018, ALSO NONE WAS PRESENT FOR THE 2 IT A NO. 2435 /BANG/201 8 ASSESSEE. NOTICES ISSUED BY RPAD HAVE BEEN RETURNED UNSERVED. HENCE WE ARE SATISFIED THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THE PRESENT APPEAL. 3. IN VIEW OF THE ABOVE, I AM OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL S ON HAND. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODI ED IN WELL KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS SERV IUNT LEGES . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF C IT VS. MULTIPLAN INDIA LTD. (38 ITD 320) (DEL), THE APPEAL IS DISMISSED. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR S 20 15 - 16 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2ND NOV., 2018 . SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 02 .11 . 2 01 8 . *REDDY GP 3 IT A NO. 2435 /BANG/201 8 COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE. ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.