Sh Suman Chander Dhir, Nawanshahr V. The Income-tax Officer, Jalandhar

ITA 354/ASR/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0582 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 09-06-2011
• 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.354(ASR)/2011 ASSESSMENT YEAR:2005-06 PAN :AAYPO2142Y SH. SUMAN CHANDER VS. THE INCOME TAX OFFICER, C/O M/S. DESTINY CHIT FUND WARD-III(2), JALANDHAR. CO.PVT. LTD. JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH. TARSEM LAL, DR DATE OF HEARING: 09/01/2013 DATE OF PRONOUNCEMENT:09/01/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST THE ORDER OF CIT(A), JALANDHAR, DATED 24.2.2011 FOR THE ASSESSMENT YEAR 2005-06. 2. NOTICE OF HEARING DATED 05.12.2012 WAS ISSUED BY RPAD TO THE ASSESSEE FOR HEARING ON 09/01/2013. DESPITE THIS, N EITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE ATTENDED THE HEARING NOR ANY REQUEST FOR ADJOURNMENT OF CASE HAS BEEN RECEIVED. WE ARE OF T HE VIEW THAT THAT THE 2 ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PR ESENT APPEAL AND THE SAME IS LIABLE TO BE DISMISSED ON THIS GROUND ITSELF. THE L AW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NON DORMENT IBUS, JURA SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AND BY RELYING ON THE DECISION OF THE ITAT DELHI BENCH, IN THE CASE O F C.I.T. VS. MULTIPLAN INDIA LTD; 38-ITD-320 AND THE JUDGMENT OF THE HONB LE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT (1997) 223-ITR-480, THE APPEAL IS DISMISSED FOR WANT OF PR OSECUTION. WE ORDER ACCORDINGLY. THE ASSESSEE IS AT LIBERTY TO RECALL T HIS ORDER BY FILING MISC. APPLICATION, AS PER LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STAND S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9TH JANUARY, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 9TH JANUARY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. SUMAN CHANDER DHIR, JALANDHAR. 2. THE ITO WARD III(2), JALANDHAR. 3. THE CIT(A), JLR 4. THE CIT, JLR 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER