Shri Vimal Kumar Jain, UDAIPUR V. ACIT, UDAIPUR

ITA 419/JODH/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1563 (ITAT-JODHPUR)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 23-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G R KOKANI
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER ITA NO. 419/JU/2012 ASSESSMENT YEARS 2009-10 SHRI VIMAL KUMAR JAIN VS. THE A.C.I.T. 3 PHA 55 PRABHAT NAGAR CIRCLE - 2 SECTOR NO. 5, UDAIPUR UDAIPUR PAN NO: AADPJ 0297 P (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI G.R. KOKANI DATE OF HEARING : 06.03.2013 DATE OF PRONOUNCEMENT : 06.03.2013 ORDER PER N.K. SAINI, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF THE CIT(A), UDAIPUR DATED 07.08.2012. 2. THIS CASE WAS FIXED FOR HEARING ON 06.03.2013 B UT NONE APPEARED FOR OR ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOUR NMENT WAS SOUGHT. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERES TED TO PROSECUTE THE 2 MATTER. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT T HOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KN OWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVISIONS OF RUL E 19(2) OF THE INCOME- TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREAT T HIS APPEAL AS UNADMITTED. 3. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 4. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNE D THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND T HERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 3 5. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-4 78) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF AP PEAL BUT EFFECTIVELY PURSUING THE SAME. 6. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEAL FOR NON-PROSECUTION. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE COURT ON 06-03-2013. SD/- SD/- (HARI OM MARATHA) [N.K.SAINI] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 6 TH MARCH 2013 VL/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) BY ORDER 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR