Bhartya Bal Evam Mahila Vikas Sansthan, Agra v. CIT, Agra

ITA 441/AGR/2009 | 2009-2010
Pronouncement Date: 30-03-2011 | Result: Dismissed

Appeal Details

RSA Number 44120314 RSA 2009
Assessee PAN AABTB4530B
Bench Agra
Appeal Number ITA 441/AGR/2009
Duration Of Justice 1 year(s) 4 month(s) 26 day(s)
Appellant Bhartya Bal Evam Mahila Vikas Sansthan, Agra
Respondent CIT, Agra
Appeal Type Income Tax Appeal
Pronouncement Date 30-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 30-03-2011
Date Of Final Hearing 30-03-2011
Next Hearing Date 30-03-2011
Assessment Year 2009-2010
Appeal Filed On 04-11-2009
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. 441/AGR/2009 ASST. YEAR: 2009-10 BHARTIYA BAL EVAM MAHILA VIKAS SANSTHAN VS. COMMIS SIONER OF INCOME TAX-II THROUGH SUNIL KUMAR (TRUSTY) AGRA. E-761 KAMLA NAGAR AGRA. (PAN : AABTB 4530 B). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI VINOD KUMAR JR. D.R. ORDER PER H.S. SIDHU J.M. : THE ASSESSEE HAS FILED THE PRESENT APPEAL ON 04.11. 2009 AGAINST THE ORDER DATED 19.08.2009 PASSED BY THE LD. CIT-II AGRA. 2. THIS OFFICE HAS ISSUED NOTICE TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGMENT DUE ON THE ADDRESS GIVEN BY THE ASSE SSEE IN FORM NO.36 AT COLUMN NO.10. THE SAME HAS BEEN RECEIVED BY THE AS SESSEE AS PER THE ACKNOWLEDGEMENT PLACED ON RECORD WITH THE SIGNATURE OF SHRI SUNIL KUMAR (TRUSTY). INSPITE OF VALID SERVICE UPON SHRI SUNIL KUMAR (TRU STY) THE ASSESSEE NOR HIS 2 AUTHORISED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTER IN DISPUTE. THEREFORE WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. THE LAW ASSISTS ONLY THOSE WHO ARE VIGILAN T OF THEIR 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 30.03.2011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 31 ST MARCH 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 TRI BUNAL AGRA TRUE COPY