M/s. International Tractor Ltd., Delhi V. DCIT, New Delhi

ITA 2619/DEL/2015

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9981 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 01-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C , NEW DELHI BEFORE SH. N. K. SAINI, HON BLE VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO. 2619/DEL/2015 : ASSTT. YEAR : 2010 - 11 INTERNA TIONAL TRACTORS LTD., SONALIKA HOUSE, 283, AGCR ENCLAVE, KARKARDOOMA, DELHI - 110092 VS DEPUTY COMMISSIONER OF INCOME TAX, LTU - SAKET, NEW DELHI - 110017 (APPELLANT) (RESPONDENT) PAN NO. A A ACI2270H ASSESSEE BY : NONE REVENUE BY : SH . AMIT KATOCH , SR. DR DATE OF HEARING : 05 .12 .201 8 DATE OF PRONOUNCE MENT : 05 .1 2 .201 8 ORDER PER N. K. SAINI, VIDE PRESIDENT : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATE D 20.02.2015 OF LD. CIT(A) - 22 , NEW DELHI. 2. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. EARLIER THIS CASE WAS FIXED FOR HEARING ON 17.09 .2018 AND THE CASE WAS ADJOURNED FOR TODAY I.E. 05.1 2.2018 ON THE WRITTEN REQUEST OF TH E LD. COUNSEL FOR THE ASSESSEE WHICH WAS NOTED BY THE AUTHORIZED PERSON OF THE ASSESSEE ON 17.09.2018. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. ITA NO . 2619 /DE L/201 5 INTERNATIONAL TRACTORS LTD. 2 3. THE LAW AIDS THOSE WHO ARE VIGI LANT, 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 PROVISIONS OF RULE 19(2) OF THE INCOME - TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREAT THIS APPEAL AS UNADMITTED. 4. SIMILAR VIEW HAS BEEN TAKEN BY THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (2 23 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. 5. SIMILARLY, HON BLE 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 ABSENT AND THERE WAS NOT ANY ASSISTANCE FRO M THE ASSESSEE. 6. THEIR LORDSHIPS OF HON BLE 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 BUT EFFECTIVELY PURSUING THE SAME. 7. SO, RESPECTFULLY BY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, I DISMISS THE APPEAL FOR NON - PROSECUTION. THE ASSESSEE IS AT LIBERTY TO REQUEST FOR SETTING ASIDE THIS ORDER BY MOVING AN APPLICATION AS PER THE PROVISO TO RULE 24 ITA NO . 2619 /DE L/201 5 INTERNATIONAL TRACTORS LTD. 3 OF THE INCOME TAX (APPEL LATE TRIBUNAL) RULES, 1963 AND EXPLAINING THE REASONS FOR ITS NON - APPEARANCE. 8. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. (ORDER PRON OUNCED IN THE COURT ON 05 /1 2 /2018) SD/ - SD/ - ( BEENA A. PILLAI ) ( N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 05 /12 /2018 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR