Nand Lal Naraniwal, BHILWARA V. ITO, BHILWARA

ITA 27/JODH/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9629 (ITAT-JODHPUR)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-03-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 17-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K MEENA J
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER ITA NO.27/JODH/2017 ASSESSMENT YEAR 2012-13 SHRI NAND LAL NARANIWAL, OLD RTO ROAD, GANDHINAGAR, BHILWARA. PAN: AAQPN2668P VS ITO, WARD-1, BHILWARA (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K. MEENA, JCIT-DR. / DATE OF HEARING : 28/02/2017 / DATE OF PRONOUNCEMENT: 02/03/2017 ORDER THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE A SSAILING THE CORRECTNESS OF THE ORDER DATED 05.10.2016 BY CIT(A) , AJMER ON VARIOUS GROUNDS PERTAINING TO 2012-13 ASSESSMENT YEAR. HOWE VER AT THE TIME OF HEARING NO ONE WAS PRESENT ON BEHALF OF THE ASSESSE E. THE APPEAL WAS PASSED OVER TWICE. IN THE SECOND ROUND ALSO THE ASSESSEE R EMAINED UNPRESENTED. THE RECORD SHOWS THAT NO ADJOURNMENT APPLICATION HAS BE EN MOVED ON BEHALF OF THE ASSESSEE NOR THE DELAY POINTED OUT BY THE REGIS TRY BY ISSUANCE OF DEFECT MEMO TO THE SAID EFFECT HAS BEEN ADDRESSED BY THE A SSESSEE. ACCORDINGLY IN THE PECULIAR FACTS AND CIRCUMSTANCES IN THE ABSENCE OF ANY REPRESENTATION ON BEHALF OF THE ASSESSEE AND ATTEMPT TO CURE THE DEFE CT IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT SERIOUS IN PURSUI NG THE APPEAL FILED AS THE DEFECT POINTED OUT BY THE REGISTRY REMAINS NOT CURE D. RELIANCE IS PLACED ON ITA NO.27-JODH-2017 A.Y. 2012-13 2 CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DELETED) AND ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (MP) AS LAWS A ID THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. TH IS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUNT. ACCORDINGLY HOLDING THAT IN THE PECULI AR FACTS THE ASSESSEE MAY NOT INTERESTED IN PROSECUTING THE APPEAL. THE A PPEAL IS DISMISSED IN LIMINE FOR NON PROSECUTION. 2. BEFORE PARTING IT IS APPROPRIATE TO ADD THAT IN CASE THE ASSESSEE IS ABLE TO SHOW THAT THERE WAS A REASONABLE CAUSE FOR NON R EPRESENTATION ON THE DATE OF HEARING ALONG WITH AN UNDERTAKING TO TAKE STEPS FOR REMOVING THE DEFECT HE WOULD BE AT LIBERTY, IF SO ADVISED TO PRAY FOR RECA LL OF THE ORDER. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 02.03.2017. SD/- (SMT. DIVA SINGH) JUDICIAL MEMBER PRABHAT KUMAR KESARWANI, SR.P.S. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT AS SISTANT REGISTRAR