V.G.Manjunath , Bangalore V. The Assistant Commissioner of Income Tax Circle-2(2)(1), Bangalore

ITA 349/BANG/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7076 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 16-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B R RAMESH JCIT DR BENGALURU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIT KUMAR , JUDICIAL MEMBER I.T.A. NO S . 349 & 350 /BANG/201 7 (ASSESSMENT YEAR : 20 12 - 13 ) SHRI V G MANJUNATH, NO.1/21, 15 TH MAIN, 66 TH CROS S, 5 TH BLOCK, RAJAJINAGAR, BANGALORE - 560 010 VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(1), BANGALORE. APPELLANT RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI B.R. RAMESH, JCIT (DR) , BENGALURU. DATE OF H EARING : 6.12.2017. DATE OF P RONOUNCEMENT : 6.12.2017. O R D E R PER SHRI JASON P BOAZ, A . M. : TH E S E APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER DT. 2.11.2016 OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , BANGALORE FOR THE ASSESSMENT YEAR 20 12 - 13 . 2. WHEN THIS CASE WAS CALLED FOR HEARING TODAY I.E. ;6.12.2017, NONE HAS APPEARED ON BEHALF OF THE ASSESSEE . THIS, DESPITE THE FACT THAT THE NOTICE ISSUED FOR HEARING WAS DULY SERVED ON ASSESSEE VIDE THE ACKNOWLEDGEMENT ON RECORD. 2 ITA NO. 349 & 350 /BANG/ 2017 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL S ON HAND. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THO SE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS SERV IUNT LEGES . CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPE LLATE 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 2009 - 10 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH DEC ., 201 7 . SD/ - (LALIT KUMAR ) ACCOUNTANT MEMBER SD/ - ( JASON P BOAZ ) JUDICIAL MEMBER BANGALORE, DT. 06.12. 2017. *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL BANGALORE.