Sh. Manjit Kumar, Jalandhar V. The Income Tax Officer, Jalandhar

ITA 253/ASR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5782 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 10-06-2011
• Assessment Year: 1988-1989
• Appeal Filed On: 01-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.L. KARWA, VICE PRESIDENT AND SH. MEHAR SINGH, ACCOUNTANT MEMBER I.T.A. NO. 253(ASR)/2010 ASSESSMENT YEAR:1988-89 PAN :AIVPK7841C SH. MANJEET KUMAR, VS. THE INCOME-TAX OFFICER, JALANDHAR. WARD 1(3), JALANDHAR. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY: SH. AMRIK CHAND, DR ORDER PER MEHAR SINGH, AM, THIS APPEAL FILED BY ASSESSEE IS DIRECTED AGAIN ST ORDER OF THE CIT(A), JALANDHAR, DATED 11.03.2010, PASSED UNDER S ECTION 250(6) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REFERRED TO IN SH ORT, THE ACT), FOR THE ASSESSMENT YEAR 1988-89. 2. WHEN THE CASE WAS CALLED ON THE BOARD, NEITHER A NYBODY APPEARED ON BEHALF OF THE ASSESSEES NOR ANY ADJOURNMENT APPLICA TION WAS RECEIVED NOTICE OF HEARING SENT TO THE ASSESSEE BY REGISTERE D AD POST HAS BEEN RECEIVED BACK UNDELIVERED WITH THE REMARKS BAR BAR GHAR JANE PAR JAN BUJ KE NAHIN MILDE INKARI SAMAJ KE BAPIS KITA JANDA H EI . THUS, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL AND 2 THE SAME IS LIABLE TO BE DISMISSED ON THIS GROUND I TSELF. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NO N DORMENTIBUS, JURA SUBVENIUNT. CONSIDERING THE FACT S AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AND BY RELYING ON THE DECISION OF THE ITAT DE LHI BENCH, IN THE CASE OF C.I.T. VS. MULTIPLAN INDIA LTD; 38-ITD-320 AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT (1997) 223-ITR-480, THE APPEAL IS DISMISS ED FOR WANT OF PROSECUTION. WE ORDER ACCORDINGLY. HOWEVER, THE AS SESSE IS AT LIBERTY TO FILE THE MISCELLANEOUS APPLICATIONS. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE STANDS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 10TH JUNE, 2011. SD/- SD/- (H.L. KARWA) (MEHAR SINGH) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 10TH JUNE, 2011 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: SH. MANJEET KUMAR, JALANDHAR. 2. THE ITO WARD 1(3),JALANDHAR. 3. THE CIT(A), JALANDHAR. 4. THE CIT, JLR 5. THE SR DR,ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.