SHRI VIJAY RAJ MEHTA, Jaipur V. ITO, Kishangarh

ITA 632/JPR/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 82727 (ITAT-JAIPUR)
• 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. 632/JP/2011 VIJAY RAJ MEHTA VS. ITO 1 IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH, JAIPUR (BEFORE SHRI R.P. TOLANI AND SHRI T.R. ME ENA) ITA NO. 632/JP/2011 ASSESSMENT YEARS : 2006-07 PAN : AKFPM 5900 J SHRI VIJAY RAJ MEHTA, VS. THE ITO PROP.: M/S VITRAG ENTERPRISES, KISHANGARH. NEAR PUSHKAR SEWA SAMITI, RAVINDRA RANGMANCH, 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 T.R. MEENA, AM 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 HIS CASE. 3. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT T HOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WEL L KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. ITA NO. 632/JP/2011 VIJAY RAJ MEHTA VS. ITO 2 CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVI SIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, AS WERE CO NSIDERED 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 TREA T THE APPEAL AS NOT ADMITTED AND DISMISSED IN LIMINE AS PRONOUNCED IN T HE OPEN COURT ON 11/08/2014. SD/- SD/- (R.P. TOLANI) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER JAIPUR DATED: 11 TH AUG, 2014 *RANJAN COPY FORWARDED TO:- 1. SHRI VIJAY RAJ MEHTA, 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. 632/JP/2011) BY ORDER AR ITAT, JAIPUR