Indstitute Management Committee, Mathura v. C.I.T. - 1, Agra

ITA 333/AGR/2010 | misc
Pronouncement Date: 19-07-2011 | Result: Dismissed

Appeal Details

RSA Number 33320314 RSA 2010
Assessee PAN AAAAI2665N
Bench Agra
Appeal Number ITA 333/AGR/2010
Duration Of Justice 1 year(s) 4 day(s)
Appellant Indstitute Management Committee, Mathura
Respondent C.I.T. - 1, Agra
Appeal Type Income Tax Appeal
Pronouncement Date 19-07-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 19-07-2011
Date Of Final Hearing 19-07-2011
Next Hearing Date 19-07-2011
Assessment Year misc
Appeal Filed On 15-07-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI P.K. BANSAL ACCOUNTANT MEMBER AND SHRI H.S. SIDHU JUDICIAL MEMBER ITA NO.333/AGR/2010 INSTITUTE MANAGEMENT COMMITTEE VS. COMMISSIONER OF INCOME TAX-I GOVERNMENT INDUSTRIAL TRAINING INSTITUTE AGRA. MATHURA ROAD BRINDABAN MATHURA. (PAN : AAAAI 2665 N) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. SHARMA JR. D.R. ORDER PER BENCH : THE ASSESSEE HAS FILED THE PRESENT APPEAL AGAINST T HE ORDER DATED 26.05.2010 PASSED BY THE LD. CIT-I AGRA. 2. THIS OFFICE HAS ISSUED NOTICE TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGMENT DUE ON THE ADDRESS GIVEN BY THE ASSE SSEE AT COLUMN NO.10 OF FORM NO.36. INSPITE OF THE SAME WHEN THE MATTER C AME UP FOR HEARING TODAY I.E. 19.07.2011 NEITHER THE ASSESSEE NOR HIS AUTHORISED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER NOR ANY APPLICATION FOR ADJOUR NMENT HAS ALSO BEEN FILED BY THE ASSESSEE. KEEPING IN VIEW THE FACTS AND CIRCUMSTAN CES OF THE PRESENT CASE WE ARE 2 OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE. THE LAW ASSISTS ONLY THOSE WHO ARE VIGILANT OF THE IR RIGHTS AND NOT THOSE WHO SLEEP OVER THEM. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTIBUS JURA SUBVENIUNT. U NDER THE CIRCUMSTANCES KEEPING IN MIND THE PROVISIONS OF RU LE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES 1963 AS WELL AS THE DECI SIONS 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 CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) WE TREAT THE ASSESSEES APPEAL AS UN-ADMITT ED AND DISMISS THE SAME IN LIMINE. 3. IN THE RESULT APPEAL FILED BY THE ASSESSEE IS D ISMISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 19.07.2 011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 19 TH JULY 2011 PBN/* 3 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 ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL AGRA TRUE COPY