K.Y. Radhakrishna Iyer, Bangalore vs Assessee

I.T.A. No.1490/Bang/2014 (Assessment Year : 2009-10) Shri K.Y.Radhakrishna Iyer, Vs. Income Tax Officer, Prop. M/s. Iyer Impex, Ward 5(3), Bangalore. th No.1236, 8 A Cross, Girinagar, BSK 3rd Stage, Bangalore-560 085 PAN AAGPI 0353Q Appellant Respondent.

Appellant By : None. Respondent By : Dr. P.K. Srihari, Addl.CIT (D.R)

Date of Hearing : 23.4.2015. Date of Pronouncement : 23.4.2015.

Per Shri Jason P. Boaz, A.M. :

This appeal filed by the assessee is directed against the order of the

Commissioner of Income Tax (Appeals)-II, Bangalore dt.22.7.2013 for Assessment Year

2009-10.

2. At the time of hearing, it is noticed that the appeal was fixed for hearing today i.e.

on 23.4.2015. When the case was called for hearing, none was present on behalf of the

assessee. The learned Departmental Representative for revenue was, however, present. 2 ITA No.1490/Bang/2014

In view of the non-attendance of the assessee for the hearing fixed in his case, we are of

the opinion that the assessee is not seriously interested in pursuing the appeal. The law

aids those who are vigilant, not those who sleep upon their rights. This principle is

embodied in the 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 this appeal for non-prosecution.

3. In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 23rd April, 2015.

Sd/- Sd/- (N.V.VASUDEVAN) (JASON P BOAZ) Judicial Member Accountant Member *Reddy gp

Copy to :

1. Appellant 2. Respondent 3. C.I.T. 4. CIT(A) 5. DR, - B Bench. 6. Guard File.

(True copy) By Order

Asst. Registrar, ITAT, Bangalore