Vinod Kumar Agarwal, CHURU V. ITO, CHURU

ITA 328/JODH/2014

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7813 (ITAT-JODHPUR)
• Duration Of Justice: 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1998-1999
• Appeal Filed On: 20-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA , JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER ITA NO S . 327 & 328 / JU/ 20 1 4 [A.Y. 1998 - 99 ] SHRI VINOD KUMAR AGARWAL VS. THE I.T .O 3 D, NEW DHAN M ANDI WARD 1 SADULPUR, CHURU CHURU PAN NO : ALJPA 6976 H (APPELLANT) (RESPONDENT) A SSESSEE B Y : NONE DEPARTMENT B Y : SHRI N.A. JOSHI DATE OF H EARING : 11 .0 8 .201 4 DATE OF PRONOUNCEMENT : 11 .0 8 . 201 4 ORDER PER HARI OM MARATHA , J .M. TH ESE TWO APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LD. CIT(A) - III, JAIPUR, RAJASTHAN DATED 14 . 0 3 .20 1 4 AND 20.03.2014 . 2 2. AT THE TIME OF HEARING OF TH ESE CASE S , N OBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEIT HER ANY ADJOURNMENT WAS SOUGHT. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER S . THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILANTIBU S 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 APP EAL AS UNADMITTED. 3. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADHYA 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 HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 4. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RETURNED THE REFERENCE 3 UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 5. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARG EE & 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. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEAL S FOR NON - P ROSECUTION. 7 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED . ORDER PRON OUNCED IN THE COURT ON 11 TH AUGUST , 201 4. SD/ - SD/ - ( N.K.SAINI) [H ARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEM B ER DATED : 11 TH AUGUST , 201 4 . VL/ - COPY TO: 1. THE APPELLANT 2. THE RESPONDENT BY ORDER 3. THE CIT 4. THE CIT(A) SR. P.S. 5. THE DR ITAT, JODHPUR