M/s. Bangalore Electricity Supply Company Ltd, Bengaluru V. Assistant Commissioner of Income Tax, TDS Circle-1(1), Bengaluru

ITA 645/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1427 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 05-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KARUPPUSAMY S R

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-A BENCH : BANGALORE BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T. A. NO. 645/BANG/2018 (ASSESSMENT YEAR : 2001-02) SHRI. ISHWARAPPA S. DEVOOR, (THROUGH L/H SOMSHEKAR S. DEVOOR), GURUKRUPA NILAYA, BIJAPUR ROAD, BEERAPPA NAGAR, INDI 586 209. APPELLANT. PAN : AEJPD 5683 D VS. INCOME TAX OFFICER, WARD II, BIJAPUR. .. RESPONDENT. APPELLANT BY : NONE. R E SPONDENT BY : S HRI KARUPPUSAMY S. R , ADDL. CIT ( D . R ) DATE OF HEARING : 10.06.2019. DATE OF PRONOUNCEMENT : 10.06.2019. O R D E R PER SHRI JASON P BOAZ, A.M. : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT.19.02.2019 OF COMMISSIONER OF INCOME TAX (APPEALS), BELGAVI FOR THE ASSESSMENT YEAR 2001-02. 2 ITA NO. 645/BANG/2018 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING TODAY I.E., 10.06.2019. IT IS SEEN FROM THE RECORD THAT THE ASSESSEE HAS EARLIER BEEN AFFORDED HEARINGS ON 03.05.2019, WHERE NONE APPEARED ON BEHALF OF THE ASSESSEE. IT IS ALSO SEEN THAT THE NOTICES ISSUED BY REGISTRY FIXING THE DATES OF HEARING OF THIS APPEAL FOR 13.05.2019 AND 10.06.2019 HAVE BEEN RETURNED UNSERVED BY POSTAL AUTHORITIES. IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE AS LAID OUT ABOVE, I AM SATISFIED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE PRESENT APPEAL. 3. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE APPEAL ON HAND. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS SERVIUNT LEGES. 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), THE ASSESSEES APPEAL IS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2001-02 IS DISMISSED. 3 ITA NO. 645/BANG/2018 ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JUNE, 2019. SD/- SD/- (LALIET KUMAR) JUDICIAL MEMBER (JASON P BOAZ) ACCOUNTANT MEMBER BANGALORE, DT.10.06.2019. *NS COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE. ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.