The Income Tax Appellate Tribunal (ITAT), while condoning a delay of 2985 days, has held that the law protects only those who are vigilant.
The income tax return filed by the assessee, Mr. Bharat Kumar Somabhai was rejected by the Assessing Officer and accordingly, made the addition. The assessee challenged the order before the CIT(A).As there was no response to the seven notice issued to the assessee, which have been duly served to the assessee and none appeared on behalf of the assessee. Therefore the CIT(A) confirmed the additions made by the Assessing Officer with the available materials on record and thereby dismissed the appeal field by the assessee.
After analysing the facts and the documents, the bench comprising Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member observed that 10 opportunities given to the assessee.
“The assessee is not responded to the hearing notices. The Affidavit filed by the assessee simply blames his Accountant Mr. Parshot tambhai Rajgor. It is seen from the ex parte assessment order, the assessee along with his accountant once appeared before the Assessing Officer on 07.12.2009,” the Tribunal said.
“It is appropriate to quote at this stage the legal maxim “VIGILANTIBUS, NON. DORMIENTIBUS, JURA SUBVENIUNT” which means, the law will help only those who are vigilant. Law will not assist those who are careless of his/her right. Only those persons, who are watchful and careful of using his/her rights, are entitled to the benefits of law. Thus law confers rights on persons who are vigilant of their rights. The assessee could not demonstrate the reasons for non-appearance before the lower authorities as well as before this Tribunal and the reasons stated in the affidavit filed by the assessee is not reasonable cause to condone the huge delay of 2985 days in filing the appeal by the assessee. Further, there is no supporting affidavit of the so called accountant Mr. Parashot tambhai Rajgor who alleged to have not intimated the receipt of the assessment order, as well as the appellate order to the assessee. In the absence of the same, the reasons given by the assessee is not convincing and therefore the delay of 2985 days in filing the above appeal cannot be condoned. Therefore the appeal is not maintainable and is dismissed as in limine,” the Tribunal said.
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