Request to restore matter not granted as matter not represented by assessee since long time: ITAT Raipur

Nitesh Kumar Goyal Vs DCIT (ITAT Raipur)

ITAT Raipur held that law will help only those who are vigilant and will not assist the one who are careless. Accordingly, request of assessee to restore matter back not granted as assessee has chosen not to represent its matter for more than 08 years.

Facts- Assessee is an individual, engaged in the trading of computer and computer accessories and has various business premises at Raipur, Bhilai and Ambikapur. The original assessment in the case of assessee was completed u/s 143(3) of the Act on 28.03.2016, assessing

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