J.S.S. Steelitalia Ltd., Gurgaon V. DCIT, New Delhi

ITA 2630/DEL/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3221 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 09-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SH. R.S. SYAL, VICE PRESIDENT AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NO. 2630/DEL/2016 : ASSTT. YE AR : 2011-12 J.S.S. STEELITALIA LTD., WELLDONE TECHPARK, UNIT NO. 301, 3 RD FLOOR, SECTOR-48, SOHNA ROAD, GURGAON NEW DELHI VS DCIT CIRCLE-1(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AABCJ8018M ASSESSEE BY : NONE REVENUE BY : SH. ATIQ AHMAD, SR . DR DATE OF HEARING : 1 4 . 11 .201 7 DATE OF PRONOUNCEMENT : 14 . 11 .201 7 ORDER PER BEENA A. PILLAI, JUDICAL MEMBER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 19.02.2016 OF LD. CIT(A)-I, GURGAON. 2. EARLIER THIS CASE WAS FIXED FOR HEARING ON 22.08 .2017 AND WAS ADJOURNED FOR TODAY I.E. 14.11.2017. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF T HE ASSESSEE. THE NOTICE OF HEARING SENT ON THE ADDRESS MENTIONED IN THE FORM 36 HAS BEEN RETURNED BACK, WITH THE REM ARKS OF THE ITA NO. 2630/DEL/2016 (J.S.S. STEELITALIA LTD.) 2 POSTAL AUTHORITY, LEFT THAT ADDRESS. NEITHER ASSE SSEE NOR HIS REPRESENTATIVES PROVIDED WITH ANY ALTERNATIVE ADDRE SS. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERES TED TO PROSECUTE THE MATTER SINCE NO CHANGE IN ADDRESS WAS INFORMED. 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO 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. ITA NO. 2630/DEL/2016 (J.S.S. STEELITALIA LTD.) 3 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. 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 14/11/2017) SD/- SD/- (R.S.SYAL) (BEENA A. PILLAI) VICE PRESIDENT JUDICIAL MEMBER DATED: 14/11/2017 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO. 2630/DEL/2016 (J.S.S. STEELITALIA LTD.) 4 DATE INITIAL 1. DRAFT DICTATED ON 14 / 11 /201 7 2. DRAFT PLACED BEFORE AUTHOR 14/11/2017 3. DRAFT PR OPOSED & 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. DAT E ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.