M/S KRUTHIKA SOUHARDA PATTINA SAHAKARA NIYAMITA,HOSPET vs. INCOME TAX OFFICER WARD-1, HOSPET

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ITA 2558/BANG/2018Status: DisposedITAT Bangalore05 December 2018AY 2013-143 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 noted the assessee's consistent non-appearance and inferred a lack of interest in pursuing the appeal. Applying the principle that law aids the vigilant, the Tribunal decided to dismiss the appeal.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2013-14. The assessee failed to appear for multiple hearings, indicating a lack of interest in pursuing the appeal.

What were the issues?

Whether the appeal should be dismissed due to the assessee's persistent non-appearance and lack of interest in pursuing the case.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the Income Tax Appellate Tribunal Rules

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, BENCH ‘ A ’ ‘SMC’

Before: SHRI JASON P BOAZ

Vs. Income Tax Officer, Ward 1, Hospet. ….. Respondent. Appellant By : None. Respondent By : Smt. Kabila H, JCIT (D.R) Date of Hearing : 27.11.2018. Date of Pronouncement : 5.12.2018. O R D E R Per Shri Jason P Boaz, A.M. : This appeal by the assessee is directed against the order dt.18.06.2018 of Commissioner of Income Tax (Appeals), Gulbarga for the Assessment Year 2013-14.

2.

None has appeared on behalf of the assessee when this appeal was called for hearing on 27.11.2018. Earlier, when the case was fixed for hearing on 4.10.2018 and 29.10.2018, either none was present for the assessee or adjournment was sought. Hence I am satisfied that the assessee is not interested in pursuing the present appeal.

3.

In view of the above, I am of the opinion that the assessee is not seriously interested in pursuing the appeals 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 appeal is dismissed.

4.

In the result, the appeal of the assessee for Assessment Year 2013- 14 is dismissed. Order pronounced in the open court on 5.12.2018.

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