Smt. Tripti Khariya, Gwalior V. I.T.O.- 1(2), Gwalior

ITA 413/AGR/2010

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0376 (ITAT-AGRA)
• Duration Of Justice: 8 year(s) 7 month(s) 12 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Next Hearing Date: 26-11-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 04-10-2010
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NOS.412 & 413/AGR/2010 ASST. YEARS: 2003-04 & 2002-03 RESPECTIVELY SMT. TRIPTI KHARIYA, VS. INCOME TAX OFFICER 2(1 ), C/O. G-24, GANDHI NAGAR, GWALIOR. GWALIOR (M.P.) (PAN : ADXPK 3415 H) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. SHARMA, JR. D.R. ORDER THESE TWO APPEALS HAVE BEEN FIELD BY THE ASSESSEE A GAINST TWO SEPARATE ORDERS OF THE CIT(A) BOTH DATED 19.07.2010. 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR H EARING TODAY I.E. ON 26.11.2010, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE DESPITE NOTICE HAVING BEEN SENT BY SPEED POST. FROM THIS, IT IS REASONABLE TO INFER THAT THE ASSESSEE I S NOT SERIOUS TO PURSUE ITS CASES. THE LAW ASSISTS ONLY THOSE WHO ARE VIGILANT OF THEIR RIGHTS, AND NO T THOSE WHO SLEEP OVER THEM. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. UNDER THE CIRCUMSTANCES, KEEPING IN M IND THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, AS WELL AS THE DECISIONS 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, 22 3 ITR 480 (M.P.), I TREAT THE ASSESSEES APPEALS AS UN-ADMITTED, AND DISMISS THE SAME IN LIM INE. 2 3. IN THE RESULT, APPEALS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 26.11.2010 ). SD/- (P.K. BANSAL) ACCOUNTANT MEMBER PLACE: AGRA DATE: 26 TH NOVEMBER, 2010. PBN/* 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 ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY