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