Secretary, U.P.Toursim, Lucknow V. Addl. CIT- Range-I, Agra

ITA 256/AGR/2003

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2539 (ITAT-AGRA)
• Duration Of Justice: 7 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-01-2011
• Assessment Year: 1997-1998
• Appeal Filed On: 09-06-2003
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO.256/AGR/2003 ASST. YEAR: 1997-98 THE SECRETARY, VS. ADDL. CIT, RANGE-I, U.P. GOVERNMENT, AGRA. AGENT OF YANNI TOURING INTERNATIONAL, 3, NAWAL KISHORE ROAD, LUCKNOW. (TAN : AGRU 10022 F). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI VINOD KUMAR, D.R. ORDER PER P.K. BANSAL, A.M.: THIS APPEAL HAS BEEN FIELD BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A)-I DATED 18.11.2002 FOR THE ASSESSMENT YEAR 1997-98. 2. NOTICE OF HEARING DATED 09.12.2010 WAS ISSUED ON 15.12.2010 FOR THE HEARING ON 05.01.2011 TO THE ASSESSEE BY REGISTERED POST ACKNO WLEDGEMENT DUE ON THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36, COLUMN NO.10. INSPITE OF THE SAME, NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER NOR ANY APPLICATION FOR ADJOURNMENT HAS ALSO BEEN FIELD BY THE ASSESSEE. KEEPING IN VI EW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF THE CONSIDERED OPINION THAT THE ASS ESSEE IS NOT INTERESTED TO PROSECUTE THE MATER IN DISPUTE. THE LAW ASSISTS ONLY THOSE WHO ARE VIGILA NT OF THEIR RIGHTS, AND NOT THOSE WHO SLEEP OVER 2 THEM. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. UNDER THE CIRCUMSTA NCES, KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPELLAT E TRIBUNAL RULES, 1963, AS WELL AS THE DECISIONS BY THE TRIBUNAL AS IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED, 38 ITD 320 (DELHI) AND BY THE HIGHER COURTS, AS IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P.), WE TREAT THE ASSESSEES APPEAL AS UN-AD MITTED, AND DISMISS THE SAME IN LIMINE. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 05.01.2011 ). SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 5 TH JANUARY, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY