M/s Mewat Educational & Development Organization, Mewat V. CIT(E), Chandigarh

ITA 2089/DEL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 3987 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 18-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SIMRAN BHULAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SH. R.S. SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO. 2089/DEL/2016 : ASSTT. YE AR : MEWAT EDUCATIONAL & DEVELOPMENT ORGANIZATION NUH, DISTT. MEWAT PAN : AADAM6308B VS CIT (E) CHANDIGARH (APPELLANT) (RESPONDENT) PAN NO. AADAM6308B ASSESSEE BY : NONE REVENUE BY : SMT. SIMRAN BHULAR , CIT, DR DATE OF HEARING : 2 4 . 0 1 .201 8 DATE OF PRONOUNCEMENT : 25 . 0 1 .201 8 ORDER PER BEENA A. PILLAI, JUDICAL MEMBER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 28.01.2015 OF LD. CIT- EXEMPTION, CHANDIGARH. 2. DURING THE COURSE OF HEARING TODAY, NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOU RNMENT WAS SOUGHT. IT, THEREFORE, APPEARS THAT THE ASSESSE E IS NOT INTERESTED TO PROSECUTE THE MATTER. ITA NO. 2089/DEL/2016 2 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WH O SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KN OWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVIS IONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 IT D 320)(DEL), WE TREAT THIS APPEAL AS UNADMITTED. 4. 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 HEAR ING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5. 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 ABS ENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6. 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. ITA NO. 2089/DEL/2016 3 7. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN TH E CASES CITED SUPRA, WE DISMISS THE APPEAL FOR NON-PROSECUTION. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE COURT ON 25/01/2018) SD/- SD/- (R.S.SYAL) (BEENA A. PILLAI) VICE PRESIDENT JUDICIAL MEMBER DATED: 25 /01/2018 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR DATE INITIAL 1. DRAFT DICTATED ON 24/01/2018 2. DRAFT PLACED BEFORE AUTHOR 25/01/2018 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. ITA NO. 2089/DEL/2016 4