Smt. Archana Anand Kumar, Bangalore V. ITO, Bangalore

ITA 841/BANG/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 95143 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-08-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 19-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G R REDDY
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE S HRI GEORGE GEORGE K , JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. NO S . 841 & 842 / BANG /20 1 2 ( ASSESSMENT YEAR S : 2006 - 07 & 2007 - 08 ) S MT. ARCHANA ANAND KUMAR , NO.1409 , 1 ST FLOOR, 11 TH MAIN ROAD, 12 TH B CROSS, MAHALAKSHMIPURAM, BANGALORE - 560 0 08 . APPELLANT . PAN A BKPA 1815G VS. INCOME TAX OFFICER , WARD 10(1 ), BANGAL ORE . .. RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI G.R. REDDY , ADDL. CI T (D.R) DATE OF H EARING : 11.08.2015 . DATE OF P RONOUNCEMENT : 11.08.2015 . O R D E R PER BENCH : TH ESE APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER S OF THE COMMISSIONER OF INCOME TAX ( APPEAL S ) - III , BANGAL ORE DT. 22.2.2012 FOR BOTH ASSESSMENT YEARS 20 0 6 - 0 7 & 2007 - 08 . 2. NOTICE IN THIS CASE WAS ISSUED AND SERVED ON THE ASSESSEE /AUTHORIZED REPRESENTATIVE FIXING THE CASE FOR HEARING ON 11.08.2015 . TODAY, I.E. 11.08.2015 WHEN THE CASE WAS CA LLED OUT FOR HEARING, NO ONE APPEARED ON BEHALF OF THE ASSESSEE. IN VIEW OF THE ABOVE, WE ARE OF THE ITA NO S . 841 & 842 /BANG/ 201 2 2 OPINION THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PURSUING THE SE APPEAL S . THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGH TS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILANTIBUS EXPORT TURNOVER NON DORMIENTIBUS 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 TRIBUNA L RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. (38 ITD 320) (DEL), WE DISMISS TH ESE APPEAL S FOR NON - PROSECUTION. 3. IN THE RESULT, THE APPEAL S OF THE ASSESSEE FOR A.YS 2006 - 07 & 2007 - 08 ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.08.2015 . SD/ - SD/ - ( GEORGE GEORGE K ) ( JASON P BOAZ ) JUDICIAL MEMBER ACCOUNTANT MEMBER *REDDY GP COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR , ITAT, BANGALORE. 6. GUARD FILE. (TRUE COPY) BY ORDER ASST. REGISTRAR, ITAT, BANGALORE