BASAVARAJ G KALLIMATH,DHARWAD vs. THE INCOME TAX OFFICER WARD-1(4), HUBLI

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ITA 3277/BANG/2018Status: DisposedITAT Bangalore26 April 2019AY 2014-153 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was not seriously interested in pursuing the appeal. Applying the principle that law aids the vigilant, the appeal was dismissed.

What were the facts?

The assessee's appeal was listed for hearing, but no one appeared on behalf of the assessee. The assessee had also previously sought adjournments without filing any submissions.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and lack of prosecution.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, ‘SMC-A’ BENCH : BANGALORE

Before: SHRI JASON P BOAZ

O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against the order dt.09.03.2018 of Commissioner of Income Tax (Appeals), Hubli, for the Assessment Year 2014-15.

2.

None has appeared on behalf of the assessee when this appeal was called for hearing today i.e., on 25.04.2019. It is seen from the record that even on earlier occasions, the learned AR for the assessee sought adjournments of hearings on behalf of the assessee and has till date not put forward any submissions whatsoever in support of the grounds raised by the assessee in this appeal.

3.

In view of the facts and circumstances of the case as narrated above, I am of the opinion that the assessee is not seriously interested in pursuing the appeal on hand. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in well known dictum, “VIGILANTIBUS ET NON DORMIENTIBUS SERVIUNT LEGES”. Considering the facts and circumstances of the case and keeping in view the provisions of Rule 19(2) of the Income Tax Appellate Tribunal Rules as were considered in the case of CIT Vs. Multiplan India Ltd. (38 ITD 320) (Del), the assessee’s appeal is dismissed.

4.

In the result, the appeal of the assessee for Assessment Year 2014-15 is dismissed.

Order pronounced in the open court on 26th April, 2019.

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