PRATHAMIK KRISHI PATTINA SAHAKARI SANGHA NIYAMIT,BAGALKOT vs. INCOME TAX OFFICER WARD-2, BAGALKOT

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ITA 2731/BANG/2018Status: DisposedITAT Bangalore07 November 2018AY 2015-162 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 that the assessee was not present and therefore not interested in pursuing the appeals. Applying the principle that law aids the vigilant, the Tribunal decided to dismiss the appeals.

What were the facts?

The assessee, M/s. Prathamik Krishi Pattina Sahakari Sangha Niyamit, filed appeals against the orders of the CIT(A) for AY 2015-16. The assessee did not appear for the hearing of these appeals.

What were the issues?

Whether the appeals should be dismissed due to the non-appearance of the assessee and their apparent lack of interest in pursuing the matter.

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

2 & 2732/Bang/2018 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 appeals are dismissed.

4.

In the result, the appeals of the assessee for Assessment Years 2015- 16 are dismissed. Order pronounced in the open court on 7thNov., 2018.

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