Bankkey Bihari Gaushala Samiti, Agra V. CIT, Agra

ITA 469/AGR/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7093 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-04-2011
• Assessment Year: 2009-2010
• Appeal Filed On: 14-12-2009
• 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. 469/AGR/2009 ASST. YEAR: 2009-10 BANKEY BIHARI GAUSHALA SAMITI VS. COMMISSIONER OF INCOME TAX-II, THROUGH SAHAB SINGH (TRUSTY), AGRA. KUBERPUR, MAUZA REHANKALAN, POST CHALESAR, TEHSIL ETMADPUR, AGRA. (PAN : AABTB 3549 C). (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 AGAINST T HE ORDER DATED 06.05.2009 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. INSPITE OF THE SAME, WHEN THE MATTER CAME UP FOR HEARING TODAY I.E. 07.04.2011, NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE APPEARED TO 2 PROSECUTE THE MATTER NOR ANY APPLICATION FOR ADJOUR NMENT HAS ALSO BEEN FIELD BY THE ASSESSEE. KEEPING IN VIEW THE FACTS AND CIRCUMSTAN CES OF THE PRESENT CASE, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INT ERESTED TO PROSECUTE THE MATER IN DISPUTE. THE LAW ASSISTS ONLY THOSE WHO ARE VIGILANT OF THE IR 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 07.04.2011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 7 TH APRIL, 2011 3 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 ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRI BUNAL, AGRA TRUE COPY