M/s Parvatiya Gramin Bank Ltd. (Now Himachal Gramin Bank), Mandi V. DCIT, Circle, Palampur

ITA 1575/CHANDI/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5006 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 16-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GE E TINDERMANN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, B CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA NOS. 1575 & 1576/CHD/2017 ASSESSMENT YEARS: 2008-09 & 2011-12 M/S PARVATIYA GRAMIN BANK LTD., VS. THE DCIT, NOW HIMACHAL PRADESH GRAMIN BANK, CIRCLE, PALAMPU R (H.P.) MANDI (H.P.) PAN NO. AACCP1056G (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS. GEETINDER MANN, SR.DR DATE OF HEARING : 30.07.2018 DATE OF PRONOUNCEMENT : 01.08.2018 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE CAPTIONED APPEALS HAVE BEEN PREFERRED BY THE AS SESSEE AGAINST THE SEPARATE ORDERS OF THE COMMISSIONER OF INCOME T AX(A), PALAMPUR (H.P.), [HEREINAFTER REFERRED TO AS CIT(A)] DATED 24.03.2017 & 28.3.2017 RESPECTIVELY . 2. NO ONE HAS PUT IN APPEARANCE ON BEHALF OF T HE ASSESSEE DESPITE SERVICE OF NOTICE. IT APPEARS THAT THE ASSESSEE IS NO MORE 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 WE LL-KNOWN DICTUM, 2 ITA NOS.1575 & 1576/CHD/2017- M/S PARVATIYA GRAMIN BANK LTD., MANDI. H.P. 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 CONSIDE RED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREAT T HESE 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 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 REFERENCE, THE COURT IS NOT 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 RETURNE D 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 APPEAL BU T EFFECTIVELY PURSUING THE SAME. 6. SO, BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THESE APPEALS FOR NON-PROSECUTION. 7. IN THE RESULT, APPEALS OF THE ASSESSEE ARE DISMI SSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01.08.2018 RKK 3 ITA NOS.1575 & 1576/CHD/2017- M/S PARVATIYA GRAMIN BANK LTD., MANDI. H.P. COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR