Income Tax Appellate Tribunal - Jabalpur
Jabalpur Sahkari Dugdha Sangh ... vs Income Tax Officer(Tds)-Ii, on 8 November, 2017
I.T.A. Nos.201 to 203/Jab/2015
Assessment Year:2010-11 to 12-13 1
IN THE INCOME TAX APPELLATE TRIBUNAL
JABALPUR BENCH, JABALPUR
BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND
SHRI PARTHA SARATHI CHAUDHURY, ACCOUNTANT MEMBER
I.T.A. Nos.201 to 203/JAB/2015
Assessment Years:2010-11 to 12-13
Jabalpur Sahkari Dugdh Sangh Vs.
Maryadit,
Karonda Nala, Imaliya,
Jabalpur.
PAN:JBPJO 0445 E
(Appellant) (Respondent)
Appellant by None
Respondent by Shri I. B. Khandelwal, D.R.
Date of hearing 08/11/2017
Date of pronouncement 08/11/2017
ORDER
PER MANISH BORAD, A.M.
These appeals of the assessee are directed against the consolidated order of CIT(A)-I, Jabalpur dated 23/07/2015 relating to assessment years 2010-11 to 2012-13
2. These appeals of the assessee were fixed for hearing before the Bench on 08/11/2017. At the time of hearing, none appeared on behalf of the assessee. The notice of hearing was sent to the assessee through RPAD, which has not come back unserved. The laws aid those who are vigilant, not those who sleep upon their rights. This principle is embodied in well known dictum "VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUN".
I.T.A. Nos.201 to 203/Jab/2015 Assessment Year:2010-11 to 12-13 2
3. Under these circumstances, in our considered opinion, it appears that the assessee is not interested in prosecuting the appeals. As such we hold that these appeals are liable to be dismissed for non prosecution. In this regard, we place reliance upon following case laws:
1. CIT vs. Multiplan India Ltd. 38 ITD 320 (Del)
2. Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M.P.)
3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P& H)
4. CIT vs. B. N. Bhattachargee And Another 118 ITR 461(SC).
4. Respectfully following the view taken in the cases cited (supra), we dismiss these appeals filed by the assessee for non prosecution. However, the assessee is at liberty to move application u/s 254 of the Act in case he so desires.
5. In the result, all the appeals filed by the assessee are dismissed.
(Order was pronounced in the open court on 08/11/2017 Sd/. Sd/.
(PARTHA SARATHI CHAUDHURY) (MANISH BORAD)
Judicial Member Accountant Member
Dated:08/11/2017
*Singh
Copy of the order forwarded to :
1. The Appellant
2. The Respondent.
3. Concerned CIT
4. The CIT(A)
5. D.R., Asstt. Registrar