SHRI KUSUM MEHTA, Jaipur V. ITO, Kishangarh

ITA 631/JPR/2011

• Counselvise Citation: 63123114 RSA 2011
• Duration Of Justice: 3 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 16-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D C SHARMA

Judgement Text

ITA NO. 631/JP/2011 SMT. KUSUM MEHTA 1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) ITA NO. 631/JP/2011 ASSESSMENT YEARS : 2006-07 PAN : AKJPM 3855 G SMT. KUSUM MEHTA VS. THE ITO PROP.: M/S. KUSUM STONEX KISHANGARH RIICO INDUSTRIAL AREA, MADANGANJ KISHANGARH (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE (NOTICE RETURNED UNSERVED) DEPARTMENT BY: SHRI D.C. SHARMA DATE OF HEARING: 11-08-2014 DATE OF PRONOUNCEMENT: 11-08-2014 ORDER PER R.P. TOLANI, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE LD. CIT(A), AJMER DATED 24-03-2011 FOR THE ASSESSMEN T YEAR 2006-07. 2. THE NOTICE SENT BY THE TRIBUNAL TO THE LAST KNOW N ADDRESS OF THE ASSESSEE RETURNED UNSERVED. THE ASSESSEE HAS NOT IN TIMATED THE CHANGE OF ADDRESS. IT SHOWS THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE HER CASE. 3. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WE LL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. ITA NO. 631/JP/2011 SMT. KUSUM MEHTA 2 CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVI SIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, AS WERE C ONSIDERED IN 38 ITD 320 (DELHI) IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., AND ALSO ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), WE TREAT THE APPEAL AS NOT ADMITTED AND DISMISSED IN LIMINE AS PRONOUNCED IN THE OPEN COURT ON 11-08-2014. SD/- SD/- (T.R. MEENA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER JAIPUR DATED: 11 TH AUG, 2014 *MISHRA COPY FORWARDED TO:- 1. SMT. KUSUM MEHTA, MADANGANJ, KISHANGARH 2. THE ITO, KISHANGARH 3. THE LD. CIT 4. THE LD. CIT(A), JAIPUR 5..THE LD. DR 6.THE GUARD FILE (IT NO. 631/JP/2011) BY ORDER AR ITAT, JAIPUR ITA NO. 631/JP/2011 SMT. KUSUM MEHTA 3 ITA NO. 631/JP/2011 SMT. KUSUM MEHTA 4 ITA NO. 631/JP/2011 SMT. KUSUM MEHTA 5