Shree Jarandeshwar Sahakari Sakhar Karkhana Ltd., Satara V. DCIT, Satara

ITA 549/PUN/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7591 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 15-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI I.C. SUDHIR AND SHRI D. KARUNAKARA RAO ITA NO. 549/PN/10 (A.Y 2000-01) SHREE JARANDESHWAR SAHAKARI SAKHAR KARKHANA LTD. CHIMANGAON, TAL. KOREGAON, DIST. SATARA PAN NO. AAABJ0031E .... APPELLANT VS. DCIT SATARA CIRCLE, SATARA . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI ABHAY DAMLE ORDER PER D KARUNAKARA RAO AM THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE EM ANATES FROM THE ORDER OF CIT(A)-III, PUNE DATED 16/12/2009. 2. THE CASE WAS FIXED FOR HEARING ON 13-01-2011, HOWE VER, ON THIS DATE OF HEARING NO ONE APPEARED FROM THE SIDE OF THE APPELLANT THOUGH IT WAS PROPERLY COMMUNICATED. FROM THE ORDER SHEET IT IS EVIDENT THAT IN THE PAST, NUMBER OF OPPORTUNITIES WAS GRANTED, BUT THIS APPEAL ALWAYS REM AINED UNATTENDED. IT IS QUITE AN UNFORTUNATE SITUATION THAT IN THE EXPECTATION OF THI S APPEAL BE REPRESENTED PROPERLY, THE REGISTRY KEPT ON SENDING NOTICES BUT ALWAYS REMAIN ED UNATTENDED. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER T HEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM, VIGILANTIBUS, N O DORMENTIBUS, JURA SUBVENIUNT. IN SUCH CASES, THE COURTS/TRIBUNAL HAV E INHERENT POWERS TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY H ONBLE BOMBAY HIGH COURT IN THE CASE OF CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009 AND ALSO FOLLOWING RATIO OF THE DECISION LAI D DOWN IN THE CASE OF MULTIPLAN ITA NO. 549/PN/10 A.Y 2000-01 PAGE 2 OF 2 INDIA (PVT) LIMITED, 38 ITD 320, AND ESTATE OF LATE TUKOJIRAO HOLKAR, 223 ITR 480 (M.P.). ON THE FACTS OF THE CASE, WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE THEREFOR E, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JANUARY, 2011 SD/- SD/- (I.C. SUDHIR) (D.KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 31 ST JANUARY, 2011 R COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. DCIT, SATARA CIRCLE, SATARA 3. CIT(A)-III, PUNE 4. CIT-III, PUNE 5. D.R. ITAT A BENCH BY ORDER ASSTT. REGISTRAR I.T.A.T PUNE