Aditi Scans P. Ltd., Bijapur V. Asst. Commissioner of Income- tax, Bijapur

ITA 59/PAN/2012

• Counselvise Citation: 5924114 RSA 2012
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-03-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 19-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NISHANT K LD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P. K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER ITA NO. 59/PNJ/2012 (ASSESSMENT YEAR - 2009 - 10) M/S. ADITI SCANS PVT. LTD., SHIVA KUNJA, CHALUKYA NAGAR (EAST), SOLAPUR ROAD, BIJAPUR PAN: AAGCA7255E (APPELLANT) VS. THE COMMISSIONER OF INCOME TAX, BELGAUM. (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI NISHANT K. LD. DR. DATE OF HEARING : 04 / 03/ 2014 DATE OF PRONOUNCEMENT: 04 /03 /2014 O R D E R PER: D.T. GARASIA THIS APPEAL HAS BEEN FILED BY THE ASSESSEES AGAINST THE ORDER OF THE CIT(A) BELGAUM, DATED 21 ST MAY, 2012 FOR A.Y. 2009 - 10. ON 12.12.2013 THE ASSESSEE WAS GIVEN OPPORTUNITY TO RECTIFY DEFECT IN ACCORDANCE WITH ITAT RULES 1962. THE CASE WAS FIXED FOR HEARING ON 04.03.2014. THE ASSE SSEE WAS RECTIFI ED THE DEFECTS BUT N OBODY APPEARED FOR THE APPELLANT BE FORE THE TRIBUNAL WHEN THE CASE WAS FIXED FOR HEARING. THE ASSESSEE MOVED AN APPLICATION FOR ADJOURNMENT. SINCE THERE IS NO PLAUSIBLE REASON IN THE APPLICATION, WE REJECT THE ADJOURNMENT. 2. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL - KNOWN DICTUM VIGILANTBUS NON DORMENTIBUS, JURA SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, AS WERE CONSIDERED IN 38 ITD 320 (DEL) IN THE CASE OF CIT V. 2 . ITA NO. 59/PNJ/2012 (A.Y.2009 - 10) MULTIPLAN INDIA LTD. AS ALSO IN 223 ITR 480 (M.P) IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, WE TREAT THESE APPEALS AS NOT ADMITTED. 3. TH EREFORE, FOLLOWING THE DECISION OF 38 ITD 320 READ WITH RULE 24 & 25 WITH 19 OF THE ITA RULES, WE DISMISS THE APPEAL FOR DEFAULT SINC E WE FIND THAT THE ASSESSEES IS NOT WILLING TO PROSECUTE THE APPEALS. OUR VIEW GETS SUPPORT FROM THE JUDGEMENT OF 255 ITR 467 (AP) AND 265 ITR 252. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONO UNCED IN THE OPEN COURT ON 04.03. 2014. SD/ - SD/ - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLAC E : PANAJI / GOA DATED : 04 .03 .2014 P.S. - *PK* COPY TO : ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) CONCERNED ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER SR. PRIVATE SECRETARY, ITAT, PANAJI, GOA