Sh. Deepak Kumar Bagga, Hoshiarpur V. The Assistant Commissioner of Income tax, Jalandhar

ITA 71/ASR/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5839 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 09-10-2013
• Assessment Year: 2000-2001
• Appeal Filed On: 03-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.L. KARWA, VICE PRESIDENT AND SH. MEHAR SINGH, ACCOUNTANT MEMBER I.T.A. NO. 71(ASR)/2011 ASSESSMENT YEAR:2000-01 PAN :AEKPB8104N SH. DEEPAK KUMAR BAGGA VS. THE ASSTT. COMMR. OF INC OME-TAX, S/O SH. JUGAL KISHORE BAGGA, CENTRAL CIRCLE, HOSHIARPUR. JALANDHAR. (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY: SH. AMRIK CHAND, DR ORDER PER MEHAR SINGH, AM, THE ASSESSEE FILED THE PRESENT APPEAL AGAINST THE ORDER OF THE CIT(A-I, L:UDHIANA, DATED 03.12.2010, FOR THE ASSESSMENT YE AR 2000-01. 2. AT THE TIME OF HEARING, NONE APPEARED ON BEHALF THE ASSESSEE DESPITE THE FACT THAT THE NOTICE OF HEARING WAS SEN T TO THE ASSESSEE BY REGD. A.D. POST ON 25.05.2011. THE ASSESSEE HAS NOT MADE EVEN ANY WRITTEN REQUEST FOR ADJOURNMENT OF THE CASE. THUS, IT APPEARS THAT TH E ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEAL. THE LAW ASSIS TS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRI NCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NON DORMENTIBUS, J URA 2 SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN M IND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AND B Y RELYING ON THE DECISION OF THE ITAT DELHI BENCH, IN THE CASE OF C.I.T. VS. MULTIPLAN INDIA LTD; 38- ITD-320 AND THE JUDGMENT OF THE HONBLE MADHYA PRAD ESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CW T (1997) 223-ITR-480, THE APPEAL IS DISMISSED FOR WANT OF PROSECUTION. WE ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 9TH JUNE, 2011. SD/- SD/- (H.L. KARWA) (MEHAR SINGH) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 9TH JUNE, 2011 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE:SH. DEEPAK KUMAR BAGGA. 2. THE ACIT, C.C.JALANDHAR. 3. THE CIT(A), 4. THE CIT, 5. THE SR DR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.