Shri Shabir A. Kothari, Plot No. 123, V. I.T.O. (HQ) (CIB) Pune,

ITA 689/PUN/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3282 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 09-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ABHAY DAMLE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI D. KARUNAKARA RAO, AM I.T.A. NO. 689/PN/2009: A.Y. 2005-06 SHRI SHABBIR M KOTHARI PLOT NO. 123, GURUKRUPA APARTMENT FLAT NO. B-4, MCCH SOCIETY, PANVEL, DIST. RAIGAD. PAN AMCPK 6176 H APPELLANT VS. I.T.O. (HQ) (CIB) PUNE RESPONDENT APPELLANT BY : NONE RESPONDENT BY: SHRI ABHAY DAMLE ORDER PER SHAILENDRA KUMAR YADAV, JM THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGA INST THE ORDER OF THE CIT (A)-I THANE DATED 13-2-2009 FOR A. Y. 2005-06. 2. THIS CASE WAS ORIGINALLY FIXED FOR HEARING ON 26 -8-2010. HOWEVER, SINCE NOBODY ATTENDED ON THAT DATE, THE CA SE ADJOURNED TO 6-10-2010 FOR WHICH A NOTICE WAS SENT THROUGH RPAD ON 26-8- 2010. THE SAID NOTICE HAS NOT BEEN RETURNED BACK FR OM THE POSTAL AUTHORITIES. SO, IT IS PRESUMED THAT THE ASSESSEE H AS RECEIVED THE SAME. HOWEVER, WHEN THE CASE WAS CALLED UP FOR HEAR ING ON 6-10- 2010, NONE WAS PRESENT. NO APPLICATION REQUESTING F OR ANY ADJOURNMENT IS ALSO RECEIVED. IT IS, THUS, CLEAR TH AT THE ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. THE LAW ASSISTS THOSE WHO ITA NO. 689/PN/09 SHRI SHABBIR M KOTHARI A.Y. 2005-06 , 2 ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIG HTS. THIS PRINCIPLE IS EMBODIED IN THE WELL-KNOWN DICTUM, VIGILANTIBUS , NON DORMENTIBUS, JURA SUVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES, AS WERE CONSIDERED IN 38 ITD 320 (D EL) IN THE CASE OF CIT V. MULTIPLAN INDIA LIMITED, WE DISMISS THIS APPEAL FILED BY THE ASSESSEE. 3. IN THE RESULT, THE APPEAL STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 8 TH OCTOBER 2010. SD/- SD/- (D. KARUNAKARA RAO) (SHAILENDRA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE,DATED THE 8 TH OCTOBER 2010 ANKAM COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- I THANE (4) CIT(A)-I THANE (5) THE D.R. A' BENCH, PUNE TRUE COPY BY ORDER, ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE