M/s. MM Shawl Arvind Techno. Engg., Srinagar V. The Additional Commissioner of Income-tax, Srinagar Camp at Jammu

ITA 272/ASR/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2210 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-03-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 12-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

S.A. 21/ASR/2013 (ARISING OUT OF ITA NO. 168/ASR/2013) ASSTT. YEAR: 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.P.JAIN, ACCOUNTANT MEMBER. ITA NO. 272(ASR)/2013 ASSESSMENT YEAR: 2007-08 PAN : AAMFM3525E M/S. MM SHAWL ARVIND TECHNO ADDITIONAL COMMISSIO NER (JV), 2 ND FLOOR, CHINAR COMPLEX, VS. OF INCOME TAX, RANGE III RESIDENCY ROAD, SRINAGAR CAMP, SRINAGAR CAMP AT JAMMU (APPLICANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY SH. TARSEM LAL, D.R. DATE OF HEARING : 03.06.2013 DATE OF PRONOUNCEMENT : 03.06.2013 ORDER PER BENCH : 1. THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAIN ST THE IMPUGNED ORDER DATED 08/02/2012 PASSED BY THE CIT(A ), JAMMU. 2. NOTICES OF HEARING WERE ISSUED TO THE ASSESS EE FIXING THE PRESENT APPEAL BEFORE THE BENCH MANY TIMES, BUT ASS ESSEE HAS NOT APPEARED FOR A SINGLE TIME BEFORE THE BENCH TO PRO SECUTE THE MATTER IN DISPUTE, BUT ASSESSEE HAS FILED ONLY APPLICATIONS F OR ADJOURNMENT. LASTLY THE PRESENT APPEAL WAS FIXED FOR 03.06.2013 BY ISSUE RPAD TO THE ITA NO. 272/ASR/2012 ASSESSMENT YEAR: 2007-08 2 ASSESSEE BUT THE ASSESSEE NOR HIS AUTHORIZED REPRES ENTATIVE APPEARED NOR FILED AN APPLICATION FOR ADJOURNMENT. 3. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF THE VIEW THAT ASSESSEE IS NOT INTER ESTED IN PROSECUTION OF THE PRESENT APPEAL AND THE SAME IS LIABLE TO BE DIS MISSED ON THIS GROUND ITSELF. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THE PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NON DORMENTIBUS, JURA SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVI SIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AND BY RELYING ON THE DECISION OF THE ITAT DELHI BENCH, IN THE CASE OF C.I.T. VS. MULTIPLAN IN DIA LTD; 38-ITD-320 AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT (1997) 223-ITR-480, THE APPEAL IS DISMISSED FOR WANT OF PROSECUTION. WE ORD ER ACCORDINGLY. HOWEVER, THE ASSESSEE IS AT LIBERTY TO APPROACH THE TRIBUNAL, IF SO ADVISED FOR RECALL OF THIS ORDER, AS PER LAW. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 03 RD JUNE, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER. JUDICIAL MEMBER. DATED: 03 RD JUNE, 2013 /LK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE : M/S. MM SHAWL ARVIND TECHNO (JV), 2 ND FLOOR, CHINAR COMPLEX, RESIDENCY ROAD, SRINAGAR (J&K) 2. ADDITIONAL COMMISSIONER OF INCOME TAX- III, SRIN AGAR CAP, CAMP AT JAMMU 3. THE CIT (A), JAMMU 4. THE CIT, JAMMU 5. THE SR. DR, ITAT, AMRITSAR.