M/s A.S. Transports, Bangalore V. DCIT, Bangalore

ITA 597/BANG/2014

• Counselvise Citation: [2015] 120 COUNSELVISE.COM (IT) 8732 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 05-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P K SRIHARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE SHRI N.V. VASUDEVAN , JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. NO. 597 /BANG/201 4 (ASSESSMENT YEAR : 20 10 - 11 ) M/S. A.S. TRANSPORTS, NO.827/6, 1 ST FLOOR, RAMAMURT HYNAGAR MAIN ROAD, NEAR CHANNASANDRA RLY. BRIDGE, BANASAWADI POST, BANGALORE - 560 043 VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 7(2), BANGALORE. APPELLANT RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : DR. P.K. SRIHARI, ADDL.CIT (D.R) DATE OF H EARING : 3.3.2015. DATE OF P RONOUNCEMENT : 3.3. 201 5 . O R D E R PER SHRI JASON P. BOAZ, A.M. : THIS APPEAL FILED BY THE A SSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - III, BANGALORE DT.8.1.2014 FOR ASSESSMENT YEAR 2010 - 11. 2. AT THE TIME OF HEARING, IT IS NOTICED THAT THE APPEAL WAS FIXED FOR HEARING TODAY I.E. ON 3.3.2015. WHEN THE C ASE WAS CALLED FOR HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR REVENUE WAS, HOWEVER, PRESENT. 2 ITA NO. 597/ BANG/ 2014 IN VIEW OF THE NON - ATTENDANCE OF THE ASSESSEE FOR THE HEARING FIXED IN ITS CASE, WE ARE OF THE OPINION TH AT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM, VIGILANTIBUS EXPORT TURNOVER NON DORMIENTIBUS JURA SUB VENIUN T . 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), WE DISMISS THIS APPEAL F OR NON - PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD MARCH, 201 5 . SD/ - (N.V.VASUDEVAN) JUDICIAL MEMBER SD/ - (JASON P BOAZ) ACCOUNTANT MEMBER *REDDY GP COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, - B BENCH. 6. GUARD FILE. (TRUE COPY) BY ORDER ASST. REGISTRAR, ITAT, BANGALORE