Shri Mool Raj Gupta (Decd.), Amritsar. V. The Income-tax Officer, Amritsar.

ITA 47/ASR/2013

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0670 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-09-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 17-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NO.47(ASR)/2012 ASSESSMENT YEAR:2006-07 PAN :AAQPG6384F SH. MOOL RAJ (DECEASED), VS. INCOME TAX OFFICER, AMRITSAR. WARD 5(3), AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING: 18/03/2013 DATE OF PRONOUNCEMENT:18/03/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE IMPUGNED ORDER OF THE CIT(A), AMRITSAR, DATED 12.11.2012 FOR THE A SSESSMENT YEARS 2006-07. 2. THE ABOVE APPEAL WAS FIXED FOR HEARING FOR TODAY I.E. 18 TH MARCH, 2013. AT THE TIME OF HEARING, NEITHER ANYBODY APPEA RED ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. 3. KEEPING IN VIEW THE AFORESAID FACTS, WE ARE OF T HE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PR ESENT APPEAL AND THE SAME IS LIABLE TO BE DISMISSED ON THIS GROUND ITSELF. THE L AW ASSISTS THOSE WHO ARE 2 VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NON DORMENT IBUS, JURA SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AND BY RELYING ON THE DECISION OF THE ITAT DELHI BENCH, IN THE CASE O F C.I.T. VS. MULTIPLAN INDIA LTD; 38-ITD-320 AND THE JUDGMENT OF THE HONB LE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT (1997) 223-ITR-480, THE APPEAL IS DISMISSED FOR WANT OF PROSECUTION. WE ORDER ACCORDINGLY. HOWEVER, THE ASSESSEE IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION, IF SO ADVISED, FOR RECALL OF THIS ORDE R, IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE S TANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18TH MARCH, 2013. (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18TH MARCH, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. MOOL RAJ GUPTA (DECD.) 2. THE ITO WARD 5(3), AMRITSAR. 3. THE CIT(A), ASR. 4. THE CIT, ASR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) 3 INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.