Ashok Kumar Sharma, Bangalore V. The Income Tax Officer Ward-5(3)(4), Bangalore

ITA 2933/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2762 (ITAT-BANGALORE)
• Duration Of Justice: 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 26-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K R NARAYANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC - A BENCH : BANGALORE BEFORE SHRI JASON P BOAZ , ACCOUNTANT MEMBER ITA NO. 2933 /BANG/201 8 ASSESSMENT YEAR : 20 1 0 - 1 1 SHRI. ASHOK KUMAR SHARMA, #18D, VEGA TOWERS, TATA AQUILLA HEIGHTS, HMT MAIN ROAD, PEENYA, BANGALORE 560 094. PAN : AAHPS 9746 E VS. THE INCOME TAX OFFICER, WARD 5(3)(4), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI. K. R. NARAYANA, JCIT DATE OF HEARING : 05 . 11 .201 8 DATE OF PRONOUNCEMENT : 05 . 1 1 .201 8 O R D E R PER JASON P BOAZ, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 01.05.2018 OF COMMISSIONER OF INCOME TAX (APPEALS) - 5, BANGALORE, FOR ASSESSMENT YEAR 2010-11. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING TODAY I.E., 05.11.2018. HENCE, WE ARE SATISFIED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE PRESENT APPEAL. ITA NO. 2933/BANG/2018 PAGE 2 OF 2 3. IN VIEW OF THE ABOVE, I AM OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEALS ON HAND. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS SERVIUNT LEGES. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320) (DEL), THE APPEAL IS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2010-11 IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF NOVEMBER, 2018. SD/- SD/- BANGALORE. DATED: 05.11.2018. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE. ( LALIET KUMAR ) ( JASON P BOAZ ) JUDICIAL MEMBER ACCOUNTANT MEMBER