Harvinder Kaur, Dehradun V. ITO,Ward-1(3), Haldwani

ITA 4810/DEL/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3484 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 27-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KOUSHLENDRA TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC , NEW DELHI BEFORE SH. BHAVNESH SAINI, JUDICIAL M EMBER ITA NO. 4807 /DEL/2017 : ASSTT. YEAR : 2009 - 1 0 ITA NO. 4808/DEL/2017 : ASSTT. YEAR : 2010 - 11 ITA NO. 4809 /DEL/2017 : ASSTT. YEAR : 2011 - 12 ITA NO. 4810/DEL/2017 : ASSTT. YEAR : 2012 - 13 SMT. HA R VINDER KAUR, F - 35, RACE COURSE, DEHRADUN VS INCOME TAX OFFICER, WARD - 1(3), DEHRADUN (APPELLANT) (RESPONDENT) PAN NO. A A MPH8276R ASSESSEE BY : NONE REVENUE BY : SH. KOUSHLENDRA TIWARI , SR. DR DATE OF HEARING : 3 0 .10 .201 7 DATE OF PRONOUNCEMENT : 30.10 .201 7 ORDER ALL THE APPEAL S BY ASSESSEE ARE DIRECTED AGAINST D IFFERENT ORDER S OF LD. CIT(A) , HALDWANI DATED 03.05 .2017 FOR ABOVE ASSESSMENT YEAR S 2009 - 10 TO 2012 - 13. 2. THE ASSESSEE HAS BEEN NOTIFIED THE DATE OF HEARING THROUGH REGISTERED POST. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF THE NOTICE. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING ALL THE APPEALS. 3 . THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, ITA NO S. 4807 TO 4810 /DEL /201 7 HARVINDER KAUR 2 VIGILANTIBUS ET NON DOR MIENTIBUS 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 IN DIA LTD., (38 ITD 320)(DEL), I TREAT THESE APPEAL AS UNADM ITTED. 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 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 . SIMILARLY, HON BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL M ILLS 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. 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. 7 . SO , RESPECTFULLY BY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, I DISMISS THE APPEAL S FOR NON - PROSECUTION. THE ASS ESSEE IS AT ITA NO S. 4807 TO 4810 /DEL /201 7 HARVINDER KAUR 3 LIBERTY TO REQUEST FOR SETTING ASIDE THIS ORDER BY MOVING AN APPLICATION AS PER THE PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 BY EXPLAINING THE REASONS FOR ITS NON - APPEARANCE. 8 . IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. (O RD E R PRONOUNCED IN THE COURT ON 30/10 /2017 ) SD/ - ( BHAVNESH SAINI) JUD ICIAL MEMBER DAT ED: 30/10 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR