Sh Gurmeet Singh Sehmbay(HUF), Goraya V. The Income Tax Officer, Phagwara

ITA 86/ASR/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 57418 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-03-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 15-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER I.T.A. NOS.84 TO 87(ASR)/2011 ASSESSMENT YEARS:2000-01 TO 2003-04 PAN;AAEHG2745Q SHRI GURMEET SINGH SEHMBAY (HUF) VS. THE INCOME TAX OFFICER, G.T.ROAD, GORAYA. WARD-2, PHAGWARA. (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY:SH. AMRIK CHAND, DR DATE OF HEARING :21.03.2012 DATE OF PRONOUNCEMENT: 21.03.2012 ORDER PERBENCH; THE PRESENT APPEALS FILED BY THE ASSESSEE ARE DI RECTED AGAINST THE DIFFERENT ORDERS OF THE CIT(A), JALANDHAR, EAC H DATED 29.12.2010, RELATING TO ASSESSMENT YEARS 2000-01 TO 2003-04. 2. THE ABOVE APPEALS WERE FIXED FOR HEARING ON 21ST MARCH, 2012. AT THE TIME OF HEARING, NEITHER THE ASSESSEE NOR HIS AUTHO RIZED REPRESENTATIVE APPEARED NOR EVEN FILED ANY ADJOURNMENT APPLICATION . NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY REGISTERED AD POST ON 03.0 2.2012. THUS, IT APPEARS 2 THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THE PRESENT APPEALS AND THE SAME ARE LIABLE TO BE DISMISSED ON THIS GROUND ITSELF. THE LAW ASSISTS THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIG ILANTIBUS, NON DORMENTIBUS, JURA SUBVENIUNT. CONSIDERING THE FACT S AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AND BY RELYING ON THE DECISION OF THE ITAT DE LHI BENCH, IN THE CASE OF C.I.T. VS. MULTIPLAN INDIA LTD; 38-ITD-320 AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR VS. CWT (1997) 223-ITR-480, ALL THE APPEALS ARE DIS MISSED FOR WANT OF PROSECUTION. WE ORDER ACCORDINGLY. 3. IN THE RESULT, ALL THE APPEALS OF THE ASSESSEE A RE DISMISSED ORDER PRONOUNCED IN THE OPEN COURT ON 21ST MARCH, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21ST MARCH , 2012 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE:SH. GURMEET SINGH SEHMBAY (HUF), GORAY A 2. THE ITO, WARD-2, PHAGWARA. 3. THE CIT(A), JALANDHAR. 4. THE CIT, JALANDHAR. 5. THE SR DR, ITAT, ASR. TRUE COPY BY ORDER