M/s Bansidhar Chakrapani Aarogya Seva Charitable Trust, Mathura V. CIT, Agra

ITA 263/AGR/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7053 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-04-2011
• Assessment Year: misc
• Appeal Filed On: 17-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution

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.263/AGR/2009 BANSIDHAR CHAKRAPANI AAROGYA SEVA VS. COMMISSIONE R OF INCOME TAX-1 CHARITABLE TRUST, AGRA. MAHOLI KI PAUR, MATHURA. (TAN : ADAPC 1467 E). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER P.K. BANSAL, A.M.: THIS APPEAL HAS BEEN FIELD BY THE ASSESSEE AGAINST THE ORDER OF THE CIT-I, AGRA DATED 13.04.2009. 2. NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGEMENT DUE FOR HEARING ON 03.02.2011. HOWEVER, ON THAT DATE, THE CASE WAS ADJOURNED FOR 21.04.2011 ON THE REQUEST OF THE ASSESSEES COUNSEL AND THE SAME WAS NOTED BY HIM IN THE OPEN COURT. INSPITE OF THE SAME, WHEN THE MATTER CAME UP FOR HEARING ON 21 .04.2011 I.E. TODAY, NONE APPEARED ON BEHALF OF THE ASSESSEE TO PROSECUTE THE MATTER IN DISPUTE. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF THE CONSIDERED OPINI ON THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATER IN DISPUTE. THE LAW ASSISTS ON LY THOSE WHO ARE VIGILANT OF THEIR RIGHTS, AND 2 NOT THOSE WHO SLEEP OVER THEM. THIS PRINCIPLE IS E MBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. U NDER THE CIRCUMSTANCES, KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE 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 CAS E OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P.), WE TREAT THE ASSESSEES APPEAL AS UN-ADMITTED, 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 21.04.2011 ). SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 21 ST APRIL, 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