Shree Sangram Prataprao Patil, Pune V. ITO, Pune

ITA 627/PUN/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3372 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 25-05-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MANJU AJWANI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I.C. SUDHIR AND SHRI D. KARUNAKARA RAO ITA NO. 627/PN/09 (AY 2004-05) SHRI SANGRAM PRATAPRAO PATIL, 872, SAIKRUPA, OPP. SANE DAIRY, BHANDARKAR ROAD, SHIVAJI NAGAR, PUNE 411 004 PAN NO. AAUPP9261C .... APPELLANT VS. ITO, WARD 3(4), PUNE . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SMT. MANJU AJWANI ORDER PER D KARUNAKARA RAO AM THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE EM ANATES FROM THE ORDER OF CIT-II, PUNE, DATED 20/02/2009. 2. THE CASE WAS FIXED FOR HEARING ON 08-09-2010, 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 THIS APPEAL BE REPRESENTED PROPERLY, THE REGISTRY KEPT ON SENDING NOTICES BUT ALWA YS REMAINED UNATTENDED. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM, VIG ILANTIBUS, NO DORMENTIBUS, JURA SUBVENIUNT. IT APPEARS THAT THE APPELLANT IS NOT INTERESTED IN PROSECUTION OF THE APPEAL, THEREFORE, FOLLOWING RATIO OF THE DECISION LAID DOWN IN THE CASE OF MULTIPLAN INDIA (PVT) LIMITED, 38 ITD 320, AND ESTATE OF LATE TUKOJIRAO HOLKAR, 223 ITR 480 (M.P.) THE APPEAL OF THE ASSESSEE IS DISMISSED IN L IMINE. ITA NO. 627/PN/09 A.Y 2004-05 2 3. IN THE RESULT THE APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 08 TH SEPTEMBER, 2010. SD/- SD/- (I.C. SUDHIR) (D.KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 08 TH SEPTEMBER, 2010 R COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ITO, WARD 3(4), PUNE 3. CIT-II, PUNE 4. D.R. ITAT B BENCH BY ORDER ASSTT. REGISTRAR I.T.A.T PUNE