Bhartya Bal Evam Mahila Vikas Sansthan, Agra V. CIT, Agra

ITA 441/AGR/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2434 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-03-2011
• Assessment Year: 2009-2010
• Appeal Filed On: 04-11-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 441/AGR/2009 ASST. YEAR: 2009-10 BHARTIYA BAL EVAM MAHILA VIKAS SANSTHAN, VS. COMMIS SIONER OF INCOME TAX-II, THROUGH SUNIL KUMAR (TRUSTY), AGRA. E-761, KAMLA NAGAR, AGRA. (PAN : AABTB 4530 B). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER H.S. SIDHU, J.M. : THE ASSESSEE HAS FILED THE PRESENT APPEAL ON 04.11. 2009 AGAINST THE ORDER DATED 19.08.2009 PASSED BY THE LD. CIT-II, AGRA. 2. THIS OFFICE HAS ISSUED NOTICE TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGMENT DUE ON THE ADDRESS GIVEN BY THE ASSE SSEE IN FORM NO.36 AT COLUMN NO.10. THE SAME HAS BEEN RECEIVED BY THE AS SESSEE AS PER THE ACKNOWLEDGEMENT PLACED ON RECORD WITH THE SIGNATURE OF SHRI SUNIL KUMAR (TRUSTY). INSPITE OF VALID SERVICE UPON SHRI SUNIL KUMAR (TRU STY), THE ASSESSEE NOR HIS 2 AUTHORISED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. THE LAW ASSISTS ONLY THOSE WHO ARE VIGILAN T OF THEIR RIGHTS, AND NOT THOSE WHO SLEEP OVER THEM. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. U NDER THE CIRCUMSTANCES, KEEPING IN MIND THE PROVISIONS OF RU LE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, AS WELL AS THE DECI SIONS 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, 223 ITR 480 (M.P.), WE TREAT THE ASSESSEES APPEAL AS UN-ADMITT ED, AND DISMISS THE SAME IN LIMINE. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 30.03.2011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 31 ST MARCH, 2011 PBN/* 3 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 ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRI BUNAL, AGRA TRUE COPY