M/s United Breweries Ltd., V. .C.I.T.,

ITA 782/BANG/2013

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7508 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 24-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI N.V VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER SN IT A NOS. APPELLANT RESPONDENT ASST. YEAR 1. 782/B/2013 M/S UNITED BREWERIES LTD., 12 TH FLOOR, UB TOWERS, UB CITY, NO. 24, VITTAL MALLYA ROAD, BENGALURU. CIT BENGALURU-III BENGALURU. 2008-09 2. 594B/2014 - - - - 2009-10 APPELLANT BY : NONE RESPONDENT BY : MS. NEERA MALHOTRA, CIT DATE OF HEARING : 04-10-2017 DATE OF PRONOUNCEMENT : 04-10-2017 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : THESE ARE TWO APPEALS BY THE ASSESSEE I.E M/S UNITE D BREWERIES LTD., DIRECTED AGAINST THE ORDERS OF THE CIT-III, BANGALORE DATED 27/3/2013 FOR ASST. YEAR 2008-09 AND DATED 3/3/2014 FOR ASST. YEAR 2009-10; BOTH PASSED U/S 263 OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). 2. NOTICES IN THE AFORESAID APPEALS IN THE CASE ON HAND WERE ISSUED TO THE ASSESSEE ON VARIOUS DATES AND THE HEA RINGS WERE MOSTLY ITA NOS.782/B/13& 594/B/14 2 ADJOURNED ON THE REQUEST OF THE ASSESSEE. TODAY I. E 4/10/2017 WHEN THE AFORESAID APPEALS IN THIS CASE WERE CALLED OUT FOR HEARING, NEITHER DID ANY ONE APPEAR ON BEHALF OF THE ASSESSEE NOR W AS ANY ADJOURNMENT SOUGHT ON ITS BEHALF. . WE OBSERVE FRO M THE NOTICES ISSUED TO THE GIVEN ADDRESS, THAT THE SAME WERE DU LY SERVED. IN VIEW OF THE ABOVE, WE ARE OF THE OPINION THAT THE ASSESS EE IS NOT SERIOUSLY INTERESTED IN PURSUING THESE APPEALS. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. T HIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM, VIGILANTIBUS EXP ORT TURNOVER NONDORMIENTIBUS JURA SUB VENIUNT. 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 CI T VS. MULTIPLAN INDIA LTD. (38 ITD 320) (DEL), WE DISMISS THESE SEV EN APPEALS FOR NON-PROSECUTION. 3. IN THE RESULT, THE AFORESAID TWO APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4TH OCTOBER, 2017 . SD/- SD/- (N.V VASUDEVAN) (JASO N P BOAZ) JUDICIAL MEMBER ACCOUNTANT MEM BER BANGALORE DATED : 4/10/2017 VMS ITA NOS.782/B/13& 594/B/14 3 COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE.