Sh. Virender Singh, Ballabgarh V. ITO, New Delhi

ITA 3092/DEL/2014

• Counselvise Citation: 309220114 RSA 2014
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 10-09-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 19-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMA KANT GARG

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-2, NEW DELHI BEFORE SH. J.S.REDDY, AM ITA NO. 3092/DEL/2014 : ASSTT. YEAR : 2009-10 VIRENDER SINGH C/O VIJAY KUMAR GUPTA, ADV. OPP. JAIN MANDIR, MAIN BAZAR BALLABGARH VS ITO WARD-32(4) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. BCYPS2122N ASSESSEE BY : NONE REVENUE BY : SH. RAMA KANT GARG , SR. DR DATE OF HEARING : 10.09.2015 DATE OF PRONOUNCEMENT : 07. 10.2015 ORDER PER J.S.REDDY, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 04.03.2014 OF LD. CIT(A)-XXVI, NEW DELHI. 2. EARLIER THIS CASE WAS FIXED FOR HEARING ON 29.07 .2015 AND WAS ADJOURNED FOR TODAY I.E. 10.09.2015. HOWEVER, DURIN G THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSE E. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROS ECUTE THE MATTER. 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE W HO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, V IGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT. CONSIDERING THE FA CTS AND KEEPING IN ITA NO.3092/DEL/2014 VIRENDER SINGH 2 VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN IN DIA LTD., (38 ITD 320)(DEL), WE TREAT THIS APPEAL AS UNADMITTED. 4. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADH YA 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 PREPAR ATION OF THE PAPER BOOKS SO AS TO ENABLE HEARING 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) RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSI STANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 477-4 78) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFF ECTIVELY PURSUING THE SAME. 7. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE 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 07/10/2015) SD/- (J.S.REDDY) ACCOUNTANT MEMBER ITA NO.3092/DEL/2014 VIRENDER SINGH 3 DATED: 07 /10/2015 *BINITA* COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(APPEALS) 5.DR: ITAT ASSISTANT REGISTRAR ITA NO.3092/DEL/2014 VIRENDER SINGH 4 DATE INITIAL 1. DRAFT DICTATED ON 1/10/2015 2. DRAFT PLACED BEFORE AUTHOR 1/10/2015 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.