Anwar Hussain, Lucknow V. ITO, Lucknow

ITA 376/LKW/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 6093 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-11-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 01-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS SHEFALI SWARUPD R

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A - BENCH, LUCKNOW. BEFORE SHRI H.L.KARWA, HON'BLE VICE PRESIDENT AND SHRI B.R.KAUSHIK, ACCOUNTANT MEMBER I.T.A.NOS.376, 377, 378, 379 AND 380(LUC.)/2010 A.YS.: 2000-01, 2001-02, 2002-03, 2003-04 AND 200 4-05 MR. ANWAR HUSSAIN, VS. THE ITO IV(I), 182/42,MASHAKGANJ, LUCKNOW. LUCKNOW. PAN AAXPH3033P (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MRS. SHEFALI SWARUP,D.R O R D E R PER BENCH THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE CONSOLIDATED ORDER OF THE LD.CIT(A)-II, LUCKNOW DAT ED 19.2.2010 RELATING TO THE ASSESSMENT YEARS 2000-01, 2001-02, 2002-003, 2 003-04 AND 2004-05. SINCE THE APPEALS RELATE TO THE SAME ASSESSEE, WE, FOR THE SAKE OF CONVENIENCE, HAVE DECIDED TO DISPOSE OF THE SAME B Y WAY OF THIS COMMON/CONSOLIDATED ORDER. 2. THE ABOVE APPEALS WERE FIXED FOR HEARING ON 15. 9.2010. AT THE TIME OF HEARING OF APPEALS, NOBODY APPEARED ON BEHALF O F THE ASSESSEE. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY R.P.A .D. THE ASSESSEE HAS NOT FILED ANY APPLICATION SEEKING ADJOURNMENT OF THE HE ARING. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE MATTER. IT IS WELL SETTLED LAW THAT LAWS 2 AID THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPO N THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILA NTIBUS ET NON DORMIENTIBUS JURA SUBVENIUNT. CONSIDERING THE FACT S AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF TH E APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN 38 ITD 320(DEL.) IN TH E CASE OF CIT VS. MULTIPLAN INDIA LTD., WE TREAT THE APPEALS AS UNA DMITTED. 3. IN THE RESULT, THE APPEALS ARE DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 15.9.20 10. SD. SD. (B.R.KAUSHIK) (H.L.KARWA) ACCOUNTANT MEMBER VICE PRESIDENT SEPTEMBER 15 ,2010. COPY TO THE : 1. APPELLANT 2. RESPONDENT 3. CIT(A) (4) CIT 5.DR. A.R.,ITAT, LUCKNOW. SRIVASTAVA.