WINDSOR GARDENS PVT. LTD.,,BANGALORE vs. DCIT, BANGALORE

This appeal by the assessee is directed against the order dated 28/1/2016 of Commissioner of Income-tax (Appeals) - 7, Bangalore for asst. year 2010-11.

None has appeared on behalf of the assessee when this appeal was called for hearing today, i.e on 31/5/2017. Notices for hearing sent through Regd. AD at the given address, though served, has also not elicited any compliance by the assessee. Thus it is apparent to us that the assessee is not interested in prosecuting the present appeal.

In view of the above, we are of the opinion that the assessee is not seriously interested in pursuing the appeal on hand. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in the well known dictum, VIGILANTIBUS ET NON DORMIENTIBUS SERVIUNT LEGS”. 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)

In the result, the appeal of the assessee for asst. year 2010-11 is dismissed.