M/s Deluxe Enterprises, Nalagarh V. ITO, Baddi

ITA 384/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5889 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 27-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CHANDRA KANTA
• Section: 2

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH , . '.., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ./ ITA NOS. 384 TO 386/CHD/2018 / ASSESSMENT YEAR : 2011-12 TO 2013-14 M/S DELUXE ENTERPRISES, VILLAGE RANGUWAL, BHARATGARH ROAD, NALAGARH, SOLAN (H.P.) THE ITO, BADDI., H.P. ./PAN NO: AAAAD028N / APPELLANT /RESPONDENT ! /ASSESSEE BY : NONE ' ! / REVENUE BY : SMT.CHANDRAKANTA, SR.DR # $ % /DATE OF HEARING : 13.12.2018 &'() % / DATE OF PRONOUNCEMENT : 13.12. 2018 DATE OF RELEASE OF ORDER : 28.01.2019 %'/ ORDER PER BENCH: THE PRESENT APPEALS HAVE BEEN PREFERRED BY THE ASSE SSEE AGAINST THE COMMON ORDER DATED 18.01.2018 OF THE COMMISSIONER O F INCOME TAX (APPEALS ), SHIMLA [HEREINAFTER REFERRED TO AS CIT(A)]. 2. NO ONE HAS PUT IN APPEARANCE ON BEHALF OF THE AS SESSEE DESPITE SERVICE OF NOTICE. IT APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PERUSING ITS APPEALS. THE LAW AIDS THOSE WHO ARE V IGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBO DIED IN WELL- KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS JUR A SUB VENIUNT. CONSIDERING THE FACTS AND KEEPING I N VIEW THE ITA NOS. 384 TO 386/CHD/2018- M/S DELUX ENTERPRISES, SOLAN 2 PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLAT E TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREAT THESE APPEALS AS UNADMITTED . 3. 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 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 RE TURNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED AB SENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 5. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PA GE 477-478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE M EMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 6. SO, BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, THE APPEALS FILED BY THE ASSESSEE ARE LIABL E TO BE DISMISSED FOR NON-PROSECUTION. 7. EVEN OTHERWISE, THE LD. DR HAS SUBMITTED THAT AL L THE ISSUES RAISED IN THE AFORESAID APPEALS ARE COVERED IN FAVO UR OF THE ASSESSEE BY THE DECISION OF THE TRIBUNAL DATED 16.01.2017 IN ITA NO. 677/CHD/2013 IN THE OWN CASE OF THE ASSESSEE. ITA NOS. 384 TO 386/CHD/2018- M/S DELUX ENTERPRISES, SOLAN 3 IN VIEW OF THIS, ALL THE APPEALS OF THE REVENUE ARE HEREBY DISMISSED. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT IMM EDIATELY ON COMPLETION OF HEARING. SD/- SD/- ( ' . . , # $ / B.R.R. KUMAR) %& / ACCOUNTANT MEMBER ( / SANJAY GARG ) / JUDICIAL MEMBER DATED : 28.01.2019 .. '+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # / / CIT 4. # / ( )/ THE CIT(A) 5. -01 2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 ' / ASSISTANT REGISTRAR