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Income Tax Appellate Tribunal, BANGALORE BENCH “ A ”
Before: SHRI JASON P BOAZ & SHRI LALIT KUMAR
Per Shri Jason P Boaz, A.M. : These appeals by the assessee are directed against the order dt.2.11.2016 of Commissioner of Income Tax (Appeals)-2, Bangalore for the Assessment Year 2012-13. 2. When this case was called for hearing today i.e. ;6.12.2017, none has appeared on behalf of the assessee. This, despite the fact that the notice issued for hearing was duly served on assessee vide the acknowledgement on record.
2 & 350/Bang/2017 3. In view of the above, we are 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.
In the result, the appeal of the assessee for Assessment Year 2009-10 is dismissed. Order pronounced in the open court on 6th Dec., 2017.