M/s. Spry Hospitality Pvt. Ltd., New Delhi V. DCIT, New Delhi

ITA 4864/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 5130 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-08-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 05-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. KULDIP SINGH , JM ITA NO. 4864 /DEL/201 4 : ASSTT. YEAR : 2006 - 0 7 ITA NO. 4865/DEL/2014 : ASSTT. YEAR : 2006 - 07 SPRY HOSPITALITY PVT. LTD., 11/C, W - 3 LA NE, WESTERN AVENUE, SAINIK FARMS, NEW DELHI - 110062 VS DCIT, CIRCLE - 9(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A ICS3968A ASSESSEE BY : NONE REVENUE BY : SH. ATIQ AHMAD , SR. DR DATE OF HEARING : 09 .08 .201 7 DATE OF PRON OUNCEMENT : 09 . 0 8 .201 7 ORDER PER BENCH : THESE APPEAL S BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER EACH DATED 24.06 .2014 OF LD. CIT(A) - XII , NEW DELHI . 2. EARLIER THIS CASE WAS FIXED FOR HEARING ON 07.08.2017 AND THEREAFTER FIXED FOR TODAY I.E. 09.08.2017. HOWEVER , THERE WAS NO REPRESENTATION FROM THE ASSESSEE SIDE NEITHER ANY ADJOURNMENT WAS SOUGHT. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. ITA NOS. 4864 & 4865 /DEL /201 4 SPRY HOSPITALITY PVT. LTD. 2 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NO T 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 4 80) 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 BOUN D TO ANSWER THE REFERENCE. 5. SIMILARLY, HON BLE 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 ASSISTANCE FROM THE AS SESSEE. 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. ITA NOS. 4864 & 4865 /DEL /201 4 SPRY HOSPITALITY PVT. LTD. 3 7. SO, RESPECTF ULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEAL A FOR NON - PROSECUTION. THE ASSESSEE IS AT LIBERTY TO REQUEST FOR SETTING ASIDE THIS ORDER BY MOVING AN APPLICATION AS PER THE PROVISO TO RULE 24 OF THE INCOME TAX (APPELLATE TRIBU NAL) RULES, 1963 AND EXPLAINING THE REASONS FOR ITS NON - APPEARANCE. 8. IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED. ( ORDER PRON OUNCED IN THE COURT ON 09 /0 8 /2017 ) SD/ - SD/ - ( KULDIP SINGH ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DAT ED: 09 /08 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR