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

ITA 267/DEL/2015

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4226 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 13-01-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S S RANA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SMT. BEENA A. PILLAI , JM ITA NO. 267/DEL/2015 : ASSTT. YEAR : 2006 - 07 ITA NO. 268/DEL/2015 : ASSTT. YEAR : 2007 - 08 ITA NO. 269/DEL/2015 : ASSTT. YEAR : 2 008 - 09 ITA NO. 270/DEL/2015 : ASSTT. YEAR : 2009 - 10 SHANTI DEVI MERWAH, A - 26, FIRST FLOOR, KIRTI NAGAR, NEW DELHI - 110015 VS ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 12 , NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A JPD8788R ASSESSEE BY : NONE REVENUE BY : SH. S. S. RANA, CIT DR DATE OF HEARING : 03.01 .201 7 DATE OF PRONOUNCE MENT : 03 .01 .201 8 ORDER PER BENCH : THESE APPEALS BY THE ASSESSEE ARE DI RECTED AGAINST THE SEPARATE ORDER S EACH DATED 31.10 .2014 OF LD. CIT(A) - X XXI , NEW DELHI . 2. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE AT THE ADDRESS MENTIONED IN FORM NO. 36/CIT(A) S ORDER/ASSESSMENT ORDER BY REGISTERED POST ON 06.12.2017, WHICH HAS NOT YET BEEN RECEIVED BACK BY THE POSTAL AUTHORITY . IT, THEREFORE, ITA NO S. 267 TO 270 /DE L/201 5 SHANTI DEVI MERWAH 2 APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. 3 . THE LAW AIDS THOSE WHO ARE VIGILANT, 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 TUK OJIRAO 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. 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 WA S NOT ANY ASSISTANCE FROM THE ASSESSEE. ITA NO S. 267 TO 270 /DE L/201 5 SHANTI DEVI MERWAH 3 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 PUR SUING THE SAME. 7 . SO , RESPECTFULLY BY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEAL S 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 2 4 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 AND EXPLAINING THE REASONS FOR ITS NON - APPEARANCE. 8 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED. (ORDER PRONOUNCED IN THE COURT ON 03 /01/2018 ) SD/ - SD/ - ( BEENA A. PILLAI ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03 /01/2018 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR