Indstitute Management Committee, Mathura V. C.I.T. - 1, Agra

ITA 333/AGR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6960 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-07-2011
• Assessment Year: misc
• Appeal Filed On: 15-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA

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.333/AGR/2010 INSTITUTE MANAGEMENT COMMITTEE, VS. COMMISSIONER OF INCOME TAX-I GOVERNMENT INDUSTRIAL TRAINING INSTITUTE, AGRA. MATHURA ROAD, BRINDABAN, MATHURA. (PAN : AAAAI 2665 N) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. SHARMA, JR. D.R. ORDER PER BENCH : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE ORDER DATED 26.05.2010 PASSED BY THE LD. CIT-I, AGRA. 2. THIS OFFICE HAS ISSUED NOTICE TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGMENT DUE ON THE ADDRESS GIVEN BY THE ASSE SSEE AT COLUMN NO.10 OF FORM NO.36. INSPITE OF THE SAME, WHEN THE MATTER C AME UP FOR HEARING TODAY, I.E. 19.07.2011, NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER NOR ANY APPLICATION FOR ADJOUR NMENT HAS ALSO BEEN FILED BY THE ASSESSEE. KEEPING IN VIEW THE FACTS AND CIRCUMSTAN CES OF THE PRESENT CASE, WE ARE 2 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 THE IR RIGHTS, AND NOT THOSE WHO SLEEP OVER THEM. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. U NDER THE CIRCUMSTANCES, KEEPING IN MIND THE PROVISIONS OF RU LE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, AS WELL AS THE DECI SIONS BY THE 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 TREAT THE ASSESSEES APPEAL AS UN-ADMITT ED, 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 19.07.2 011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 19 TH JULY, 2011 PBN/* 3 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 ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY