Susons Hotels Pvt.Ltd., Pune v. ITO, Pune

ITA 846/PUN/2010 | 2004-2005
Pronouncement Date: 28-10-2010 | Result: Dismissed

Appeal Details

RSA Number 84624514 RSA 2010
Assessee PAN AABCS5003K
Bench Pune
Appeal Number ITA 846/PUN/2010
Duration Of Justice 4 month(s) 25 day(s)
Appellant Susons Hotels Pvt.Ltd., Pune
Respondent ITO, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 28-10-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 28-10-2010
Assessment Year 2004-2005
Appeal Filed On 03-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A PUNE BEFORE SHRI SHAILENDRAKUMAR YADAV AND SHRI D. KARUNAKARA RAO ITA NO.846/PN/10 (A.Y 2004-05) SUSONS HOTELS PRIVATE LIMITED 1198 F.C. ROAD SHIVAJINAGAR PUNE-411005 PAN NO. AABCS5003K .... APPELLANT VS. THE ITO WARD 6(2) PUNE . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI ABHAY DAMLE ORDER PER D KARUNAKARA RAO AM THIS IS AN APPEAL AT THE BEHEST OF THE ASSESSEE EM ANATES FROM THE ORDER OF CIT(A)-III PUNE DATED 25/02/2010 2. THE CASE WAS FIXED FOR HEARING ON 18-10-2010 HOWE VER ON THIS DATE OF HEARING NO ONE APPEARED FROM THE SIDE OF THE APPELLANT THOUGH IT WAS PROPERLY COMMUNICATED. FROM THE ORDER SHEET IT IS EVIDENT THAT IN THE PAST NUMBER OF OPPORTUNITIES WAS GRANTED BUT THIS APPEAL ALWAYS REM AINED UNATTENDED. IT IS QUITE AN UNFORTUNATE SITUATION THAT IN THE EXPECTATION OF THIS APPEAL BE REPRESENTED PROPERLY THE REGISTRY KEPT ON SENDING NOTICES BUT ALWA YS REMAINED UNATTENDED. 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 NO DORMENTIBUS JURA SUBVENIUNT. IN SUCH CASES THE COURTS/TRIBUNA L HAVE INHERENT POWERS TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY HONBLE BOMBAY HIGH COURT IN THE CASE OF CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. ON THE FACTS OF THE CASE W E ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPE AL. WE THEREFORE DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. ITA NO. 846/PN/10 A.Y 2004-05 PAGE 2 OF 2 3. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH OCTOBER 2010. SD/- SD/- (SHAILENDRAKUMAR YADAV) (D.KARUNAKAR A RAO) JUDICIAL MEMBER ACCOUNTANT MEMBE R PUNE DATED THE 28 TH OCTOBER 2010 R COPY OF THE ORDER IS FORWARDED TO : 1. ASSESSEE 2. ITO WARD 6(2) PUNE 3. CIT(A)-III PUNE 4. CIT-III PUNE 5. D.R. ITAT A BENCH BY ORDER ASSTT. REGISTRAR I.T.A.T PUNE