M/s. Beat All Sports, Jalandhar V. The Addl. Commissioner of Income-tax, Jalandhar

ITA 620/ASR/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 63549 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-11-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 23-12-2011
• 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.620(ASR)/2011 ASSESSMENT YEAR:2006-07 PAN :AACFB9777H M/S. BEAT ALL SPORTS, VS. THE ADDL. COMMR. OF INCO ME-TAX, JALANDHAR. RANGE-III, JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY:NONE RESPONDENT BY:SH.TARSEM LAL, DR DATE OF HEARING:06/11/2012 DATE OF PRONOUNCEMENT:06/11/2012 ORDER PER BENCH ; THE ASSESSEE FILED THE PRESENT APPEAL AGAINST THE ORDER OF THE CIT(A), JALANDHAR, DATED 05.10.2011 FOR THE ASSESSMENT YEAR 2006-07. 2. EARLIER, THE AFORESAID APPEAL CAME UP FOR HEARI NG BEFORE THE BENCH ON 02.07.2012. BUT ON THE WRITTEN REQUEST OF SH. J.S. BHASIN, THE LD. COUNSEL FOR THE ASSESSEE , THE CASE WAS ADJOURNED TO 06.09.2012 . ON 06.09.2012, MR. J.S. BHASIN, THE LD. COUNSEL FOR THE ASSESSEE APPEARED A ND REQUESTED FOR ADJOURNMENT OF THE CASE AND THE CASE WAS AGAIN ADJO URNED TO 06.11.2012 I.E. FOR TODAY. SH. BHASIN, NOTED THE DATE OF HEARING AN D ALSO ENDORSED THE SAME 2 IN THE FILE. TODAY, IN THE COURSE OF HEARING, NEITH ER THE ASSESSEE NOR HIS AUTHORIZED REPRESENTATIVE APPEARED NOR FILED ANY AP PLICATION FOR ADJOURNMENT OF THE CASE. THUS, IT APPEARS THAT THE ASSESSEE I S NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL AND THE SAME IS L IABLE TO BE DISMISSED ON THIS GROUND ITSELF. THE LAW ASSISTS THOSE WHO ARE V IGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NON DORMENTIBUS, JURA SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVI SIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AND BY RELYING ON THE DECISION OF THE ITAT DELHI BENCH, IN THE CASE OF C.I.T. VS. MULTIPLAN IN DIA LTD; 38-ITD-320 AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COU RT 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 ACCO RDINGLY. HOWEVER, THE ASSESSEE IS AT LIBERTY TO FILE THE APPLICATION, IF SO ADVISED, TO RECALL THE ORDER IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6TH NOVEMBER, 2012. (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6TH NOVEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: BEAT ALL SPORTS, JALANDHAR. 2. THE ADDL. CIT, R-III, JALANDHAR. 3 3. THE CIT(A), JLR. 4. THE CIT, JLR 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.