M/s. Rockland Media and Communication Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 2818/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4430 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 17-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIDHI SRIVASTAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: B, NEW DELHI BEFORE SHRI N.K.BILLAIYA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 2818 /DEL/201 6 AY: 200 8 - 09 ITA NO. 2819 /DEL/201 6 AY: 20 09 - 10 ITA NO. 2820/DEL/2016 AY: 2010 - 11 M/S ROCKLAND MEDIA AND COMMUNICATION PVT.LTD. KHASRA NO.70/1/1 GROUND FLOOR NEW DELHI 110 085 PAN: AADCR5052M VS . DCIT CENTRAL CIRCLE 11 NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : : NONE. DEPARTMENT BY : MS. NIDHI SRIVASTAVA, CIT, D.R. DATE OF HEARING : 06/02/2019 DATE OF PRONOUNCEMENT : 13 /02/2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAVE BEEN FILED BY ASSESSEE AGAINST SEPARATE ORDERS DATED 18/03/16 PASSED BY LD.CIT(A) - 24, NEW DELHI FOR ASSESSMENT YEARS 2008 - 09 TO 2010 - 11 ON VARIOUS GROUNDS. 2. DURING THE COURSE OF HEARING I.E. ON 06/02/2019, INSPITE OF SERVICE OF NOTICE, NOBODY WAS PRESENT ON BEHALF OF ASSESSEE NOR ANY ADJOURNMENT REQUEST RECEIVED. IT THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. 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 ITA NOS. 2818 - 2819 & 2820/DEL/16 AY: 2008 - 09, 2009 - 10 & 2010 - 11 ROCKLAND MEDIA AND COMMUNICATIONS P LTD. VS. DCIT 2 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 HONBLE 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. 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 BUT EFFECTIVELY PURSUING THE SAME. 6. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEALS OF ASSESSEE FOR AYS 2008 - 09 TO 2010 - 11 FOR NON - PROSECUTION. 8. IN THE RESULT, APPEALS FILED BY ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 3 T H FEBRUARY, 2019. S D / - S D / - (N.K.BILLAIYA) (BEENA A PILLAI) ACCOUN TANT MEMBER JUDICIAL MEMBER DT. 1 3 T H FEBRUARY, 2019 GMV ITA NOS. 2818 - 2819 & 2820/DEL/16 AY: 2008 - 09, 2009 - 10 & 2010 - 11 ROCKLAND MEDIA AND COMMUNICATIONS P LTD. VS. DCIT 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES ITA NOS. 2818 - 2819 & 2820/DEL/16 AY: 2008 - 09, 2009 - 10 & 2010 - 11 ROCKLAND MEDIA AND COMMUNICATIONS P LTD. VS. DCIT 4 DATE DRAFT DICTATED ON 1 2 .02.2019 DRAFT PLACED BEFORE AUTHOR 1 2 .02.2019 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS KEPT FOR PRONOUNCEMENT ON & ORDER UPLOADED ON : 1 3 . 0 2 . 1 9 FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.