Smt. Neeraj Behl, Jalandhar V. The Asstt. Commissioner of Income tax, Jalandhar

ITSSA 1/ASR/2012

• Counselvise Citation: [2012] 121 COUNSELVISE.COM (IT) 8574 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 26-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-12-2012
• Assessment Year: misc
• Appeal Filed On: 19-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IT(SS)A.NOS.01 TO 04(ASR)/2012 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.(SS)A. NO.01(ASR)/2012 BLOCK PERIOD : 01.04.1989 TO 08.02.2000 PAN :AAVPB2247D SMT. NEERAJ BEHL, VS. ASSTT. COMMR. OF INCOME-TAX , HOUSE NO.200, CENTRAL CIRCLE-1, ATWAL HOUSE, CANTT. ROAD, JALANDHAR. JALANDHAR. (APPELLANT) (RESPONDENT) I.T.(SS)A. NO.02(ASR)/2012 BLOCK PERIOD : 01.04.1989 TO 08.02.2000 PAN : AAAPB9262F M/S. BEHLSONS TRADERS, VS. ASSTT. COMMR. OF INCOM E-TAX, C/O CA VINAY MAOHOTRA, CENTRAL CIRCLE-1, JALANDH AR. PHAGWARA ROAD, HOSHIARPUR (APPELLANT) (RESPONDENT) I.T.(SS)A. NO.03(ASR)/2012 BLOCK PERIOD : 01.04.1989 TO 08.02.2000 PAN : AAVPB2248N SH. VARINDER BEHL VS. ASSTT. COMMR. OF INCOME-TAX , C/O CA VINAY MAOHOTRA, CENTRAL CIRCLE-1, JALANDHA R. PHAGWARA ROAD, HOSHIARPUR (APPELLANT) (RESPONDENT) I.T.(SS)A. NO.04(ASR)/2012 BLOCK PERIOD : 01.04.1989 TO 08.02.2000 PAN : AAVPB2248N IT(SS)A.NO.01 TO 04(ASR)/2012 2 SH. SHAMSHER JANG BAHADUR, VS. ASSTT. COMMR. OF IN COME-TAX, C/O CA VINAY MAOHOTRA, CENTRAL CIRCLE-1, JALANDH AR. PHAGWARA ROAD, HOSHIARPUR (APPELLANT) (RESPONDENT) APPELLANTS BY: NONE RESPONDENT BY:SH. TARSEM LAL, DR DATE OF HEARING: 26 /12/2012 DATE OF PRONOUNCEMENT:26/12/2012 ORDER PER BENCH ; THE AFORESAID APPEALS FILED BY DIFFERENT ASSESSEES CAME UP FOR HEARING BEFORE THE BENCH ON VARIOUS TIMES AND LASTLY WERE ADJOURNED FOR 26.12.2012 BY ISSUING NOTICES BY RPAD. THE ISSUES INVOLVED IN ALL THE APPEALS ARE ALMOST SIMILAR AND THEREFORE, ALL THE A PPEALS ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER. 2. IN THE COURSE OF APPELLATE PROCEEDINGS, NEITHER THE ASSESSEES NOR THEIR AUTHORIZED REPRESENTATIVES APPEARED NOR FILED ANY A PPLICATION FOR ADJOURNMENT OF THE SAID CASES. IT APPEARS THAT THE ASSESSEES ARE 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 AR E VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. THIS PRINCIPLE IS EMBO DIED IN THE WELL KNOWN DICTUM VIGILANTIBUS, NON DORMENTIBUS, JURA IT(SS)A.NO.01 TO 04(ASR)/2012 3 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, ALL THE APPEALS ARE DISMISSED FOR WANT OF PROSECUTI ON. WE ORDER ACCORDINGLY. HOWEVER, THE ASSESSES ARE AT LIBERTY TO FILE THE MI SCELLANEOUS APPLICATIONS FOR RECALL OF THE ORDERS TO DECIDE THE APPEALS, AS PER LAW. 3. IN THE RESULT, ALL THE FOUR APPEALS FILED BY TH E ASSESSES STAND DISMISSED ORDER PRONOUNCED IN THE OPEN COURT ON 26TH DECEMBER, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 26TH DECEMBER, 2012 /SKR/ COPY OF THE ORDER FORWARDED TO: 1. ALL THE ASSESSEES:SMT. NEEDRAJ BEHL, JALANDHAR,M/S. BEHLSONS TRADERS, HOSHIARPUR,SH. VARINDER BEHL, HOSHIARPUR, SH. SHAMSHER JANG BAHADUR, HOSHIARPUR. 2. THE ACIT, CC-1, JALANDHAR, 3. THE CIT(A), JALANDHAR 4. THE CIT, JALANDHAR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL,