Smt. Shanti Devi Merwah, New Delhi V. ACIT, New Delhi

ITA 1395/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6807 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2005-2006
• Appeal Filed On: 10-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K TEWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI G.D. AGRAWAL, HONBLE PRESIDENT & SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO.-1395/DEL/2015 ( ASSESSMENT YEAR: 2005-06) SHANTI DEVI MERWAH A-26, FIRST FLOOR, KIRTI NAGAR, NEW DELHI. PAN NO. AAJPD8788R VS ACIT CENTRAL CIRCLE 7 NEW DELHI. ASSESSEE BY NONE REVENUE BY SH. K. TEWARI, SR. DR ORDER PER K. NARSIMHA CHARY, J.M. CHALLENGING THE ORDER DATED 16.02.2015 IN APPEAL NO . 230/13-14 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)- 24, NEW DELHI (LD. CIT(A)) FOR A.Y. 2005-06. 2. A PERUSAL OF THE IMPUGNED ORDER SHOWS THAT THE L D. CIT(A) REFUSED TO ADMIT THE APPEAL ON THE GROUND THAT THE TAXES ON THE ADMITTED INCOME WERE NOT PAID, AS SUCH, THE APPEAL CANNOT BE ADMITTED IN VIEW OF THE PROVISIONS OF SECTION 2(49) (IV) OF THE INCOME TAX ACT, 1961 (THE ACT). 3. WHEN THIS APPEAL IS FILED BEFORE THE TRIBUNAL, D EFECT NOTICE DATED 10.03.2015 WAS ISSUED AND BY WAY OF LETTER DA TED 13.03.2015 THE DOCUMENTS WITH CORRECTIONS FOR RECTI FICATION OF THE APPEAL DOCUMENTS WERE FILED. HOWEVER, WHEN THIS MA TTER IS CALLED DATE OF HEARING 12.07.2018 DATE OF PRONOUNCEMENT 12.07.2018 ITA NO. 1395/DEL/2015 2 TODAY THERE IS NO REPRESENTATION FOR THE ASSESSEE. RECORD REVEALS THAT THE NOTICE WAS SENT TO THE ADDRESS GIVEN IN FO RM NO. 36. IF THE ASSESSEE IS AVAILABLE THERE, THERE IS NO REASON FOR NON SERVICE. IF FOR ANY REASON THE ASSESSEE IS NOT AVAILABLE THE RE, IT IS FOR THE ASSESSEE TO MAKE SUITABLE ARRANGEMENTS WITH THE POS TAL AUTHORITIES FOR EITHER REDIRECTING THE MAIL OR TO D ELIVER IT TO SOME AUTHORIZED PERSON OR TO DETAIN IT TILL THE ASSESSEE COMES BACK AND CLAIMS THE SAME. IN THE CIRCUMSTANCES, THE ABSENCE OF THE ASSESSEE ONLY INDICATES THAT THE ASSESSEE IS NOT IN TERESTED IN PURSUANT THE APPEAL WITH DILIGENCE. 4. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WE LL KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT. CONSIDERING THE FACTS AND KEEPING IN VIE W THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLAT E TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MUL TIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREAT THIS APPEAL AS UN ADMITTED. 5. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR 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 REFE RENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 6. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED AB SENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. ITA NO. 1395/DEL/2015 3 7. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAG E 477-478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 8. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CA SES CITED SUPRA, WE DISMISS THE APPEAL FOR NON-PROSECUTION. 9. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.07.2018 SD/- SD/- (G.D. AGRAWAL) (K. NARSIMHA CHA RY) PRESIDENT JUD ICIAL MEMBER DATED: 12.07.2018 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 12.07.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 12.07.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 12.7.18 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 12.7.18 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 12.7.18 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 12.7.18 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 12.7 .18 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER