Shri Charan Dass S/o. Sant Ram Kapoor, Moga V. The Income-tax Officer, Moga

ITA 487/ASR/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0607 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-01-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 13-09-2011
• 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.487(ASR)/2011 ASSESSMENT YEAR:2006-07 PAN :ANPPK7260C SHRI CHARAN DASS VS. THE INCOME TAX OFFICER, S/O SH. SANT RAM KAPOOR, WARD-1, KOT ISE KHAN, DISTT. MOGA. MOGA. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH. TARSEM LAL, DR DATE OF HEARING: 08/01/2013 DATE OF PRONOUNCEMENT:08/01/2013 ORDER PER BENCH ; THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINS T THE IMPUGNED ORDER OF THE CIT(A)-II, LUDHIANA DATED 09.06.2011 RELATI NG TO ASSESSMENT YEAR 2006-07. 2. THE ABOVE APPEAL WAS FIXED FOR HEARING ON 8 TH JANUARY,2013. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED AD P OST ON 05.12.2012 ON THE ADDRESS GIVEN IN COL. NO.10 OF FORM NO.36. NEIT HER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILED ANY AP PLICATION FOR ADJOURNMENT 2 OF THE CASE. KEEPING IN VIEW THE AFORESAID FACTS, W E ARE OF THE VIEW 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 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. THE ASSESSEE IS AT LIBERTY TO RECALL THIS ORDER BY FILING MISC. APPLICATION, IF SO ADVISED, AS PER LAW. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8TH JANUARY, 2013. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 8 TH JANUARY, 2013 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SH. CHARAN DASS, KOT ISE KHAN, MOGA. 2. THE ITO WARD-1, MOGA. 3. THE CIT(A) 4. THE CIT 5. THE SR DR, ITAT, AMRITSAR.