M/s. Evergreen Publication ( India) Ltd, Jalandhar V. The Joint. Commissioner of Incomet-ax, Jalandhar

ITA 288/ASR/2012

• Counselvise Citation: 28820914 RSA 2012
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 03-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.288 (ASR)/2012 ASSESSMENT YEAR:2009-2010 PAN :AAACE8776A M/S.EVERGREEN PUBLICATION VS. JT. COMMR. OF INCOME- TAX, (INDIA) LTD. RANGE-IV, JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING:27/08/2012 DATE OF PRONOUNCEMENT:27/08/2012 ORDER PER BENCH ; THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE IMPUGNED ORDER OF THE CIT(A), JALANDHAR, DATED 11.05.2012 RE LATING TO ASSESSMENT YEAR 2009-10. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY R EGISTERED AD POST FIXING THE CASE ON 30.07.2012. IN RESPONSE TO THE S AME, NEITHER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILE D ANY APPLICATION FOR ADJOURNMENT. THUS, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN 2 PROSECUTION OF THE PRESENT APPEAL AND THE SAME IS L IABLE TO BE DISMISSED ON THIS GROUND ITSELF. THE LAW ASSISTS THOSE WHO ARE V IGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS 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 COU RT 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 ORDER ACC ORDINGLY. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27TH AUGUST, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 TH AUGUST, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:M/S. EVERGREEN PUBLICATION (INDIA) LTD . JALANDHAR. 2. THE JT. CIT, RANGE-IV, JLR. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER 3 (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.