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Income Tax Appellate Tribunal, BANGALORE BENCH “ A ”
Before: SHRI GEORGE GEORGE K & SHRI JASON P. BOAZ
O R D E R Per Bench : These appeals filed by the assessee are directed against the orders of the Commissioner of Income Tax (Appeals)-III, Bangalore dt.22.2.2012 for both Assessment Years 2006-07 & 2007-08.
Notice in this case was issued and served on the assessee/authorized representative fixing the case for hearing on 11.08.2015. Today, i.e. 11.08.2015 when the case was called out for hearing, no one appeared on behalf of the assessee. In view of the above, we are of the & 842/Bang/2012 2 opinion that the assessee is not seriously interested in pursuing these appeals. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in well known dictum, “VIGILANTIBUS EXPORT TURNOVER NON DORMIENTIBUS JURA SUB VENIUNT”. 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), we dismiss these appeals for non- prosecution.
In the result, the appeals of the assessee for A.Ys 2006-07 & 2007-08 are dismissed. Order pronounced in the open court on 11.08.2015.