Kundan Niwas Dharamshala, Guna v. CIT, Gwalior

ITA 87/AGR/2008 | misc
Pronouncement Date: 21-04-2010 | Result: Dismissed

Appeal Details

RSA Number 8720314 RSA 2008
Assessee PAN AABTK2945F
Bench Agra
Appeal Number ITA 87/AGR/2008
Duration Of Justice 2 year(s) 1 month(s) 22 day(s)
Appellant Kundan Niwas Dharamshala, Guna
Respondent CIT, Gwalior
Appeal Type Income Tax Appeal
Pronouncement Date 21-04-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 21-04-2010
Date Of Final Hearing 21-04-2010
Next Hearing Date 21-04-2010
Assessment Year misc
Appeal Filed On 29-02-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH AGRA BEFORE SHRI R.K. GUPTA JUDICIAL MEMBER AND SHRI P.K. BANSAL ACCOUNTANT MEMBER ITA NO.87/AGR/2008 KUNDAN NIWAS DHARAMSHALA VS. THE COMMISSIONER O F INCOME-TAX C/O. SHRI DEEPAK AGARWAL GWALIOR. SECRETARY JAT MOHALLA GUNA (M.P.). (PAN : AABTK 2945 F). (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K. MISHRA SR. D.R. ORDER PER P.K. BANSAL A.M.: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT DATED 30.11.2007 BY WHICH THE CIT REJECTED THE APPLICATION OF THE AS SESSEE FOR GRANT OF REGISTRATION UNDER SECTION 12AA (B)(II) OF THE INCOME-TAX ACT 1961 (THE ACT HEREINAFTER). 2. IT IS NOTICED THAT WHEN THE MATTER CAME UP FOR H EARING ON 21.04.2010 NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE DESPITE NOTICE HAVING BEEN SENT BY REGISTERED POST. FROM THIS IT IS REASONABLE TO INFER THAT THE ASSESSEE IS NOT SERIOU S TO PURSUE ITS CASE. THE LAW ASSISTS ONLY THOSE WHO ARE VIGILANT OF THEIR RIGHTS AND NOT THOSE WHO SLEEP OVER THEM. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM VIGILANTIBUS NON DORMENTI BUS JURA SUBVENIUNT. UNDER THE CIRCUMSTANCES KEEPING IN MIND THE PROVIS IONS OF RULE 19(2) OF THE INCOME TAX 2 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- ADMITTED AND DISMISS THE SAME IN LIMINE. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED IN LIMINE. (ORDER PRONOUNCED IN THE OPEN COURT ON 21.04.2010) . SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 21 ST APRIL 2010. 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