M/s Kruthika Souharda Pattina Sahakara Niyamita , Hospet V. Income Tax Officer Ward-1 , Hospet

ITA 2558/BANG/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9943 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 11-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KABILA H J

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH A SMC BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. NO.2558/BANG/2018 (ASSESSMENT YEAR : 2013-14) M/S. KRUTHIKA SOUHARDA PATTINA SAHAKARA NIYAMITHA, VIRUPAKSHAESWARA COMPLEX, MAIN BAZAR, HOSPET. . APPELLANT. VS. INCOME TAX OFFICER, WARD 1, HOSPET. .. RESPONDENT. APPELLANT BY : NONE. R E SPONDENT BY : S MT. KABILA H, J CIT (D.R) DATE OF HEARING : 27.11.2018. DATE OF PRONOUNCEMENT : 5.12.2018. O R D E R PER SHRI JASON P BOAZ, A.M. : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT.18.06.2018 OF COMMISSIONER OF INCOME TAX (APPEALS), GULBARGA FOR THE ASSESSMENT YEAR 2013-14. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING ON 27.11.2018. EARLIER, WHEN THE CASE WAS FIXED FOR HEARING ON 4.10.2018 AND 29.10.2018, EITHER NONE WAS PRESENT FOR THE 2 ITA NO.2558/BANG/2018 ASSESSEE OR ADJOURNMENT WAS SOUGHT. HENCE I AM SATISFIED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE PRESENT APPEAL. 3. IN VIEW OF THE ABOVE, I AM OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEALS 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 SERVIUNT 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 2013- 14 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5.12.2018. SD/- (JASON P BOAZ) ACCOUNTANT MEMBER BANGALORE, DT. 5.12.2018. *REDDY GP 3 ITA NO.2558/BANG/2018 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. 1. DATE OF DICTATION 27.11.2018.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR. P. S. .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER 31.10.2018.. 5. DATE ON WHICH TH E FAIR ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT .. 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SECTION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..