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2016 (6) TMI 1406 - AT - Income TaxAssessee is not interested to prosecute the matter - addition u/s 68 - Addition notice sent to the assessee at the address mentioned in Form No. 36 as well as the impugned order was returned back by the Postal Authority with the remarks “left” - HELD THAT:- The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in well known dictum, “VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT’. Considering the facts 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. [1991 (5) TMI 120 - ITAT DELHI-D] we treat this appeal as unadmitted.
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