Shri Mithlesh kumar Gupta, Farrukhabad V. DCIT, Circle-1, Farrukhabad

MA 64/AGR/2006

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6109 (ITAT-AGRA)
• Duration Of Justice: 4 year(s) 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-02-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-02-2011
• Assessment Year: 1996-1997
• Appeal Filed On: 29-11-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER M.A. NOS.64 & 65/AGR/2006 (IN ITA NOS.124/AGR/2000 & 139/AGR/2003 ASST. YEARS: 1996-97 & 1995-96 SHRI MITHLESH KUMAR GUPTA, VS. D.C.I.T., CIRCLE -I, PROP. M/S. R.K. TRADING CO., FARRUKHABAD. LINDSEYGANJ, FARRUKHABAD. (PAN : ACHPP 7790 A). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI VINOD KUMAR, JR. D.R. ORDER PER H.S. SIDHU, J.M. : THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DATED 16.10.2006 PASSED IN ITA NOS.12 4/AGR/2000 & 139/AGR/2003. 2. IT IS NOTICED THAT WHEN THE ABOVE MISCELLANEOUS APPLICATIONS CAME UP FOR HEARING ON 04.02.2011, NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE DESPITE NOTICE HAVING BEEN SENT BY REGISTERED POST AD. EARLIER ALSO, ON VARIOUS OCCAS IONS, THESE MISCELLANEOUS APPLICATIONS WERE FIXED AND WERE ADJOURNED. FROM THIS, IT IS REASONA BLE TO INFER THAT THE ASSESSEE IS NOT SERIOUS TO PURSUE ITS MISCELLANEOUS APPLICATIONS. THE LAW ASS ISTS ONLY THOSE WHO ARE VIGILANT OF THEIR RIGHTS, AND NOT THOSE WHO SLEEP OVER THEM. THIS PR INCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIUNT. U NDER THE CIRCUMSTANCES, KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963, 2 AS WELL AS THE DECISIONS BY THE TRIBUNAL AS IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED, 38 ITD 320 (DELHI) AND BY THE HIGHER COURTS, AS IN THE CAS E OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P.), WE TREAT THE ASSESSEES MISCELL ANEOUS APPLICATIONS AS UN-ADMITTED, AND DISMISS THE SAME IN LIMINE. 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE DISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 04.02.2011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 4 TH FEBRUARY, 2011 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY