M/s Maitri Realtor and Construction Pvt Ltd , Bangalore V. The Deputy Commissioner of Income Tax Circle-4(1)(2), Bangalore

ITA 562/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7797 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 28-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C H SUNDAR RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER I.T. A. NO. 562/BANG/2018 (ASSESSMENT YEAR : 2014-15) M/S. MAITRI REALTOR AND CONSTRUCTION PVT. LTD., NO.65/1, 2 ND FLOOR, CHENNAMMA MEMORIAL, SCHOOL COMPOUND, MISSION ROAD, BANGALORE -560 027. APPELLANT. VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(2), 2 ND FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BANGALORE 560 095. .. RESPONDENT. APPELLANT BY : NONE. R E SPONDENT BY : S HRI C. H. SUNDAR RAO , CIT ( D . R ) DATE OF HEARING : 04.04.2019. DATE OF PRONOUNCEMENT : 24.04.2019. O R D E R PER SHRI JASON P BOAZ, A.M. : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT. 30.11.2017 OF COMMISSIONER OF INCOME TAX (APPEALS)-4, BANGALORE FOR THE ASSESSMENT YEAR 2014-15. 2 ITA NO. 562/BANG/2018 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING ON 04.04.2019. IT IS SEEN FROM THE RECORD THAT THE ASSESSEE HAS EARLIER BEEN AFFORDED HEARINGS ON 12.06.2018 AND 04.09.2018, WHERE THE LEARNED AR FOR THE ASSESSEE SOUGHT ADJOURNMENTS OF HEARINGS ON BEHALF OF THE ASSESSEE. IN THE HEARING FIXED ON 27.11.2018, THE LEARNED AR FILED LETTER OF EVEN DATE INFORMING THE BENCH THAT IT WAS WITHDRAWING THE POWER OF ATTORNEY TO REPRESENT THE CASE AS THEY WERE UNABLE TO CONTACT THE ASSESSEE. WE FIND THAT THE NOTICE ISSUED BY REGISTRY FIXING THE DATE OF HEARING OF THIS APPEAL FOR 04.04.2019 WAS RETURNED UNSERVED BY POSTAL AUTHORITIES. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AS LAID OUT ABOVE, WE ARE SATISFIED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE PRESENT APPEAL. 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL ON HAND. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS SERVIUNT LEGES. CONSIDERING THE FACTS AND CIRCUMSTANCES OF THE CASE AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. (38 ITD 320) (DEL), THE ASSESSEES APPEAL IS DISMISSED. 3 ITA NO. 562/BANG/2018 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2014- 15 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH APRIL, 2019. SD/- SD/- (LALIET KUMAR) JUDICIAL MEMBER (JASON P BOAZ) ACCOUNTANT MEMBER BANGALORE, DT. 24.04.2019. *NS COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE. ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.