Shanti Pulses, V. ITO,

ITA 770/PUN/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3262 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 24-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HEMANTKUMAR C LEUVA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES, PUNE SINGLE MEMBER CASE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBE R I.T.A. NO. 770/PN/2010 : A.Y. 2008-09 SHANTI PULSES, D-48 MIDC AREA, JALGAON 425 003 PAN AAJFS 3215 N : APPELLANT VS. I.T.O. CENT. 2, NASIK : RESPONDENT APPELLANT BY : NONE RESPONDENT BY: SHRI HEMANTKUMAR C. LEUVA ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST TH E ORDER OF THE CIT(A) I NASIK DATED 24-3-2010 ON VA RIOUS GROUNDS. 3. THIS CASE WAS ORIGINALLY FIXED FOR HEARING ON 27 -8- 2010. SINCE NOBODY ATTENDED ON THE SPECIFIED DATE, THE APPEAL WAS ADJOURNED AND POSTED FOR HEARING ON 27-9 - 2010 FOR WHICH A NOTICE WAS SENT TO THE ASSESSEE BY REGD. POST ON 16-9-2010. THE SAID NOTICE HAS NOT BE EN RETURNED BACK FROM THE POSTAL AUTHORITIES. SO, IT I S PRESUMED THAT THE ASSESSEE HAS RECEIVED THE SAME. HOWEVER, WHEN THE CASE WAS CALLED UP FOR HEARING ON 27- ITA NO. 770/PN/10 SHANTI PULSES A.Y. 2008-09 , 2 9-2010, NONE FOR THE ASSESSEE WAS PRESENT. NO APPLICATION REQUESTING FOR ANY ADJOURNMENT IS ALSO RECEIVED. IT IS, THUS, CLEAR THAT THE ASSESSEE IS N OT INTERESTED IN PURSUING THIS APPEAL. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL-KNO WN DICTUM, VIGILANTIBUS, NON DORMENTIBUS, JURA SUVENIUNT. CONSIDERING THE FACTS AND KEEPING IN MI ND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBU NAL RULES, AS WERE CONSIDERED IN 38 ITD 320 (DEL) IN TH E CASE OF CIT V. MULTIPLAN INDIA LIMITED, I DISMISS THIS A PPEAL FILED BY THE ASSESSEE. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MOVE APPLICATION FOR RECALLING OF THIS EX PARTE ORDER SHOWING A REASONABLE CAUSE FOR NOT ATTENDING / REPRESENTING BEFORE THE TRIBUNAL, IF SO ADVISED. 4. IN THE RESULT, THE APPEAL STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 28 TH SEPTEMBER 2010 . SD/- (SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE,DATED THE 28 TH SEPTEMBER 2010 ANKAM ITA NO. 770/PN/10 SHANTI PULSES A.Y. 2008-09 , 3 COPY FORWARDED TO: (1) ASSESSEE (2) DEPARTMENT (3) CIT- KOLHAPUR (4) CIT(A)- KOLHAUR (5) THE D.R. ITAT PUNE BENCH, PUNE TRUE COPY BY ORDER, ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, PUNE BENCHES, PUNE