Sh. Yogesh Kumar Agarwal, Aligarh V. ITO, Aligarh

ITA 276/AGR/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2523 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 03-02-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 01-07-2009
• 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.276/AGR/2009 ASST. YEAR: 2003-04 SHRI YOGESH KUMAR AGARWAL, VS. INCOME-TAX OFFIC ER, (DEEPAK AGARWAL), WARD-4, ALIGARH. MAIN ROAD, JATTARI, ALIGARH. (PAN : AFNPA 7731 A). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER H.S. SIDHU, J.M. : THIS APPEAL HAS BEEN FIELD BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 06.04.2009 FOR THE ASSESSMENT YEAR 2003-04. 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR H EARING ON 03.02.2011, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE. THE NOTICE FOR HEAR ING SENT TO THE ASSESSEE HAS BEEN RETURNED BY THE POSTAL AUTHORITY WITH THE REMARK THAT ADDRESSE E STAYS OUTSIDE AND NO ADDRESS DISCLOSED BY THE FAMILY. NO CHANGE OF ADDRESS HAS BEEN INTIMAT ED BY THE ASSESSEE TO THE REGISTRY. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THE LAW ASSISTS ONLY THOSE WHO ARE VIGILANT OF THEIR RIGHTS, AND NOT THOSE WHO SLEEP O VER THEM. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JU RA SUBVENIUNT. UNDER 2 THE CIRCUMSTANCES, KEEPING IN MIND THE PROVISIONS O F RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, AS WELL AS THE DECISIONS BY T HE 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 TR EAT 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 03.02.2011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 3 RD FEBRUARY, 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