Shri. Dilip Girdhar, Bangalore V. Income-Tax Officer, Ward 6(1)(2), Bangalore

ITA 2559/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1465 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 11-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RENUGADEVI
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C SMC BEFORE SHRI JASON P BOAZ , ACCOUNTANT MEMBER I.T . A. NO. 2559 /BANG/20 1 8 (ASSESSMENT YEAR : 20 15 - 16 ) SRI DILIP GIRDHAR , NO.4, 3 RD FLOOR, VAIBHAVA CENTRE, RAMANAMAHARISHI ROAD, OPP. PALACE GROUNDS , BANGALORE - 560 080 . APPELLANT. VS. INCOME TAX OFFICER , WARD 6(1)(2) , BANGALORE. .. RESPONDENT. APPELLAN T BY : NONE. R E SPONDENT BY : S MT. RENUGADEVI, J CIT (D.R) DATE OF H EARING : 19.11 . 2018. DATE OF P RONOUNCEMENT : 27 .11. 2018. O R D E R PER SHRI JASON P BOAZ, A .M . : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT. 12.06.2018 OF COMMI SSIONER OF INCOME TAX (APPEALS) - 6 , BANGALORE FOR THE ASSESSMENT YEAR 20 15 - 16 . 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS A PPEAL WAS CALLED FOR HEARING ON 19.11.2018 . EARLIER, WHEN T HE CASE WAS FIXED FOR HEARING ON 4.10. 2018 AND 30 .10.2018, ALSO NONE WAS PRESENT FOR THE 2 IT A NO. 2 559 /BANG/201 8 ASSESSEE. HENCE WE ARE 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 APPEAL S ON HAND. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGI LANTIBUS 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. (3 8 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 27TH NOV., 2018 . SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 27 .11 . 2 01 8 . *REDDY GP 3 IT A NO. 2 559 /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.