M/s. Shree Mahavir Timber Traders, Delhi V. ITO, New Delhi

ITA 412/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 97614 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 2
• Next Hearing Date: 13-10-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 23-01-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P D TAN EJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 2 , NEW DELHI BEFORE SH. N. K. SAINI, A CCOUNTANT MEMBER ITA NO. 412 /DEL/2014 : ASSTT. YEAR : 200 8 - 09 M/S SHREE MAHAVIR TIMBER TRADERS , 641 - B, LONI ROAD, SHAHDARA, DELHI - 110032 VS INCOME TAX OFFICER, WARD - 34( 2 ) , NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A AQFS7774P ASSESSEE BY : NONE REVENUE BY : SH. P. D. TANEJA, SR. DR DATE OF HEARING : 1 3 .10 .2015 DATE OF PRONOUNCEMENT : 13 .10 .2015 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 23.05 .2013 OF LD. CIT(A) - XXVII , NEW DELHI . 2. DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSE E NEITHER ANY ADJOURNMENT WAS SOUGHT. IN SPITE OF THE FACT THAT THE NOTICE OF HEARING WAS ISSUED TO THE ASSESSEE ON 22.09.2015 BY REGISTERED POST WHICH HAD NOT BEEN YET RECEIVED BACK . EARLIER ALSO, W HEN THE CASE WAS FIXED FOR HEARING ON 08.09.2015 , THERE W AS NO REPRESENTATION FROM THE ASSESSEES SIDE. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. ITA NO . 412 /DEL /2014 MAHAVIR TIMBER TRADERS 2 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 TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: IF THE PARTY, AT WHOSE INSTANCE THE RE FERENCE 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 T HE 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 ASSISTANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HON BLE SUPREME COURT IN THE CASE OF CIT VS. B. BHAT TACHARGEE & 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. ITA NO . 412 /DEL /2014 MAHAVIR TIMBER TRADERS 3 7. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, I DISMISS THE APPEAL FOR N ON - PROSECUTION. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ( ORDER PRON OUNCED IN THE COURT ON 13 /10 /2015 ) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DATED: 1 3 /10 /2015 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR