MEDATWAL SONS, Jaipur V. ITO, Jaipur

ITA 445/JPR/2012

• Counselvise Citation: 44523114 RSA 2012
• Duration Of Justice: 2 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 09-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PURUSHOTTAM KASHYAP

Judgement Text

ITA NO. 445/JP/2012 MEDATWAL SONS VS. ITO 1 VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH VH-VKJ-EHUK] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI T.R. MEENA, AM VK;DJ VIHY LA- @ ITA NO. 445/JP/2012 FU/KZKJ.K O'K Z @ ASSESSMENT YEAR : 2007-08 M/S MEDATWAL SONS 157, JOHRI BAZAR, JAIPUR. CUKE VS. THE I.T.O. WARD 1(1), JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ L A-@ PAN/GIR NO.: AAFFM 9914 J VIHYKFKHZ @ APPELLANT IZR;FKHZ @ RESPONDENT FU/KZKFJRH DH VKSJ LS @ ASSESSEE BY : NONE (NOTICE RETURNED UNSERVED) JKTLO DH VKSJ LS @ REVENUE BY : SHRI PURUSHOTTAM KASHYAP (JCIT) LQUOKBZ DH RKJH[ K@ DATE OF HEARING : 10/02/2015 ?KKS'K .KK DH RKJH[ K @ DATE OF PRONOUNCEMENT : 10/02/2015 VKNS'K @ ORDER PER T.R. MEENA, AM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-I, JAIPUR DATED 13/02/2012 FOR THE ASSESSME NT YEAR 2007-08. 2. THE NOTICE SENT BY THE TRIBUNAL TO THE LAST KNOWN ADDRESS OF THE ASSESSEE RETURNED UNSERVED. THE ASSESSEE HAS NOT INT IMATED THE CHANGE OF ADDRESS. IT SHOWS THAT THE ASSESSEE IS NOT SERIOUS T O PURSUE HIS CASE. ITA NO. 445/JP/2012 MEDATWAL SONS VS. ITO 2 3. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT THOS E WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. CO NSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RUL E 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN 38 ITD 320 (DELHI) IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., AND ALSO E STATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), WE TREAT THE APPEAL AS NOT ADMITTED AND DISMISSED IN LIMINE AS PRONOUNCED IN THE OPEN C OURT ON 10/02/2015. SD/- SD/- VKJ-IH-RKSYKUH VH-VKJ-EHUK (R.P.TOLANI) (T.R. MEENA) U;KF;D LNL;@ JUDICIAL MEMBER YS[KK LNL;@ ACCOUNTANT MEMBER TK;IQJ @ JAIPUR FNUKAD @ DATED:- 10 TH FEBRUARY, 2015 *RANJAN VKNS'K DH IZFRFYFI VXZSFKR @ COPY OF THE ORDER FORWARDED TO: 1. VIHYKFKHZ @ THE APPELLANT- M/S MEDATWAL SONS, JAIPUR. 2. IZR;FKHZ @ THE RESPONDENT- THE ITO, WARD 1(1), JAIPUR. 3. VK;DJ VK;QDR @ CIT 4. VK;DJ VK;QDRVIHY @ THE CIT(A) 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ @ DR, ITAT, JAIPUR 6. XKMZ QKBZY @ GUARD FILE (ITA NO. 445/JP/2012) VKNS'KKUQLKJ @ BY ORDER, LGK;D IATHDKJ @ ASST. REGISTRAR