SHRI ANIRUDH SINGH, Jaipur V. ITO, Jaipur

ITA 381/JPR/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7775 (ITAT-JAIPUR)
• Duration Of Justice: 2 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 19-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA

Judgement Text

ITA NO. 381/JP/2012 MR. ANIRUDH SINGH VS. ITO 1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. MEE NA) ITA NO. 381/JP/2012 ASSESSMENT YEAR: 2007-08 PAN : BGKPS 0861 C MR. ANIRUDH SINGH, VS. THE ITO B-2, BAWADI HOUSE, LINK ROAD, WARD 3(3), JAIPUR . S.C. ROAD, JAIPUR. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE (NOTICE RETURNED UNSERVED) DEPARTMENT BY: SHRI D.C. SHARMA DATE OF HEARING: 28-08-2014 DATE OF PRONOUNCEMENT: 05-09-2014 O R D E R PER T.R. MEENA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT(A)-I, JAIPUR DATED 06/02/2012 FOR THE ASSESSM ENT YEAR 2007-08. 2. THE NOTICE SENT BY THE TRIBUNAL TO THE LAST KNOW N ADDRESS OF THE ASSESSEE RETURNED UNSERVED. THE ASSESSEE HAS NOT IN TIMATED THE CHANGE OF ADDRESS. IT SHOWS THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE HIS CASE. 3. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WEL L KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. ITA NO. 381/JP/2012 MR. ANIRUDH SINGH VS. ITO 2 CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVI SIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, AS WERE CO NSIDERED IN 38 ITD 320 (DELHI) IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. , AND ALSO ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), WE TREA T THE APPEAL AS NOT ADMITTED AND DISMISSED IN LIMINE AS PRONOUNCED IN T HE OPEN COURT ON 05/09/2014. SD/ SD/- (R.P. TOLANI) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER JAIPUR DATED: 05 TH SEPTEMBER, 2014 *RANJAN COPY FORWARDED TO:- 1. MR. ANIRUDH SINGH, JAIPUR. 2. THE ITO, WARD 3(3), JAIPUR. 3. THE LD. CIT 4. THE LD. CIT(A), JAIPUR 5. THE LD. DR 6. THE GUARD FILE (IT NO. 381/JP/2012) BY ORDER AR ITAT, JAIPUR