M/s K.E.Kanthesh , Shimoga V. Assistant Commissioner of Income TAx Circle-1 , Shimoga

ITA 2486/BANG/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 5479 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 23-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C BEFORE S HRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI JASON P BOAZ , ACCOUNTANT MEMBER I.T . A. NO. 2486 /BANG/20 17 (ASSESSMENT YEAR : 20 11 - 12 ) SHRI K. E. KANTHESH, JAYALAKSHMI NILAYA, GUNDA PPA STREET, SHIMOGA. . APPELLANT. VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, SHIMOGA. .. RESPONDENT. APPELLANT BY : NONE. R E SPONDENT BY : DR. P. V. PRADEEP KUMAR, ADDL. CIT (D.R) DATE OF H EARING : 27.02.2018 DATE OF P RONOUNCEMENT : 27.02.2018 O R D E R PER SHRI JASON P BOAZ, A .M . : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT.2 9.05.2017 OF COMMISSIONER OF INCOME TAX (APPEALS), DAVANGERE FOR THE ASSESSMENT YEAR 2011 - 12. 2. WHEN THIS C ASE WAS CALLED FOR HEARING TODAY I.E. 27.02.2018, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THIS, DESPITE THE FACT THAT THE 2 IT A NO. 2486 /BANG/20 17 NOTICE ISSUED FOR HEARING WAS DULY SERVED ON ASSESSEE VIDE THE ACKNOWLEDGEMENT ON RECORD. 3. IN VIEW OF THE ABOVE, WE AR E OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL ON HAND. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED 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 CIT VS. MULTIPLAN INDIA LTD. (38 ITD 320) (DEL), THE APPEAL IS DISMISSED. 4 . IN THE RESULT, THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 20 11 - 12 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH FEB., 2018 . SD/ - ( SUNIL KUMAR YADAV ) AC COUNTANT MEMBER SD/ - ( JASON P BOAZ ) JUDICIAL MEMBER BANGALORE, DT. 27.02.20 18 *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE SENIOR PRIVATE SECRE TARY INCOME TAX APPELLATE TRIBUNAL BANGALORE.