M/S 10K INFO DATA SOLUTIONS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(1), BANGALORE

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ITA 2918/BANG/2018Status: DisposedITAT Bangalore05 November 2018AY 2014-152 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, citing the principle that the law aids the vigilant. Consequently, 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 Tribunal was satisfied that the assessee was not interested in pursuing the appeal.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance and 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

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Income Tax Appellate Tribunal, “SMC-C” BENCH : BANGALORE

Before: SHRI JASON P BOAZ

For Respondent: Shri. K. R. Narayana, JCIT
Hearing: 05.11.2018Pronounced: 05.11.2018

Per Jason P Boaz, Accountant Member

1.

This appeal by the assessee is directed against the order dated 08.08.2018 of Commissioner of Income Tax (Appeals) - 7, Bangalore, for Assessment Year 2014-15.

2.

None has appeared on behalf of the assessee when this appeal was called for hearing today i.e., 05.11.2018. Hence, we are 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 2014-15 is dismissed.

Pronounced in the open court on this 5th day of November, 2018.

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