M/s. United Traders, Hoshiarpur V. The Assistant Commissioner of Income tax, Jalandhar

ITA 487/ASR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5722 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 14-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.L. KARWA, VICE PRESIDENT AND SH. MEHAR SINGH, ACCOUNTANT MEMBER I.T.A. NO.440, & 487(ASR)/2010 ASSESSMENT YEARS:2001-02 & 2002-03 PAN :ABWPB7485 M/S. UNITED TRADERS, VS. DY. COMMR. OF INCOME-TAX , HOSHIARPUR. CENTRAL CIRCLE-I, LUDHIANA. (APPELLANT) (RESPONDENT) I.T.A. NO.441(ASR)/2010 ASSESSMENT YEAR: 2002-03 PAN : M/S. UNITED TRADERS, VS. ASSTT. COMMR. OF INCOME- TAX, HOSHIARPUR. CENTRAL CIRCLE-I, LUDHIANA. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. AMRIK CHAND, DR ORDER PER MEHAR SINGH, AM, THESE THREE APPEALS FILED BY THE ASSESSEE ARE DIRE CTED AGAINST THE ORDER OF THE CIT(A)-I, LUDHIANA, DATED 20.08.2010, 24.9.2 010 AND 20.08.2010, RESPECTIVELY, PASSED UNDER SECTION 250(6) OF THE IN COME-TAX ACT, 1961 (HEREINAFTER REFERRED TO IN SHORT THE ACT) FOR TH E ASSESSMENT YEARS 2001-02 & 2002-03. 2 2. THE ABOVE APPEALS WERE FIXED FOR HEARING ON 20 TH JUNE, 2010. AT THE TIME OF HEARING, NOBODY APPEARED ON BEHALF OF THE A SSESSEE. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED AD POST ON 01.06.2011. THE SAID NOTICE HAS BEEN RECEIVED BACK UNDELIVERED WIT H THE REMARKS LEFT WITHOUT ADDRESS RETURNED TO SENDER. THE ASSESSEE FAILED TO FILE REVISED FORM NO.36 CONTAINING NEW ADDRESS, AS CONTEMPLATED IN THE PRACTICE NOTE DATED 22 ND FEB.,2011 ISSUED WITH THE DIRECTION OF THE HONBL E PRESIDENT. THUS, IT APPEARS THAT THE ASSESSEE IS NOT INTEREST ED IN PROSECUTION OF THE PRESENT APPEALS AND THE SAME ARE LIABLE TO BE DISMI SSED ON THIS GROUND ITSELF. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOS E WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOW N DICTUM VIGILANTIBUS, NON DORMENTIBUS, JURA SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVI SIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AND BY RELYING ON THE DECISION OF THE ITAT DELHI BENCH, IN THE CASE OF C.I.T. VS. MULTIPLAN IN DIA LTD; 38-ITD-320 AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COU RT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT (1997) 223 -ITR-480, THE APPEALS ARE DISMISSED FOR WANT OF PROSECUTION. WE ORDER ACCORDINGLY. 3. IN THE RESULT, ALL THE THEE APPEALS FILED BY TH E ASSESSE STAND DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 20TH JUNE, 2011. SD/- SD/- (H.L. KARWA) (MEHAR SINGH) VICE PRESIDENT ACCOUNTANT MEMBER DATED:20TH JUNE, 2011 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE: M/S. UNITED TRADERS, HOSHIARPUR. 3 2. THE ACIT, CC-1, LUDHIANA. 3. THE CIT(A)-1 LUDHIANA. 4. THE CIT, 5. THE SR DR, ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.