M/s Sigma Cartons (P) Ltd., Ludhiana V. DCIT, CC-II , Ludhiana

ITA 1253/CHANDI/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 4966 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-05-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 22-08-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RENU AMITABH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, B CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NO. 1251/CHD/2017 ASSESSMENT YEAR: 2013-14 M/S SABER PACKAGING PRIVATE LTD., VS. THE DCIT, CE NTRAL CIRCLE-II, VILL HUMBRAN, NEAR BHORA SAHIB LUDHIANA GURUDWARA, LUDHIANA PAN NO. AACCS2698M & ITA NOS. 1252 TO 1253/CHD/2017 ASSESSMENT YEARS: 2012-13 & 2013-14 M/S SIGMA CARTONS PRIVATE LTD, VS. THE DCIT, CENT RAL CIRCLE-II, VILL. HUMBRAN, NEAR BHORA SAHIB LUDHIANA GURUDWARA, LUDHIANA PAN NO. AACCS2698M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. RENU AMITABH, CIT DR DATE OF HEARING : 29.05.2018 DATE OF PRONOUNCEMENT : 29.05.2018 ORDER PER BENCH: THE CAPTIONED APPEALS HAVE BEEN PREFERRED BY THE AS SESSEES AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-5, LUDHIANA [HEREINAFTER REFERRED TO AS CIT(A)], LUDHIANA DATED 29.06.2017 (IN ITA 1251/CHD/2017) AND 16.06.2 017 (IN ITA NOS. 1252 & 1253/CHD/2017). ITA NOS. 1251 TO 1253/CHD/2017- M/S SABER PACKAGING (P) LTD & SIGMA CARTONS (P) LTD LUDHIANA 2 2. NO ONE HAS COME FOR APPEARANCE ON BEHALF OF THE ASSESSEES DESPITE SERVICE OF NOTICE. IT APPEARS THAT THE ASSESSEES A RE NOT INTERESTED IN PERUSING ITS APPEALS. THE LAW AIDS THOSE WHO ARE V IGILANT, 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 PROV ISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CON SIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREAT THESE APPEALS AS UNADMITTED. 3. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLK AR VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NO T BOUND TO ANSWER THE REFERENCE. 4. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 RE TURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND T HERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 5. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477- 478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF AP PEAL BUT EFFECTIVELY PURSUING THE SAME. ITA NOS. 1251 TO 1253/CHD/2017- M/S SABER PACKAGING (P) LTD & SIGMA CARTONS (P) LTD LUDHIANA 3 6. SO, BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEALS FOR NON-PROSECUTION. 7. IN THE RESULT, APPEALS OF THE ASSESSEES ARE DISM ISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 29.05.2018 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR