Shri Rishi Sagar, Khanna V. ITO, W-III, Khanna

ITA 515/CHANDI/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1963 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 23-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, A, CHANDIGARH , !' # $ % &' , '( BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ./ ITA NO. 515/CHD/2018 / ASSESSMENT YEAR : 2009-10 SH. RISHI SAGAR, JETHI NAGAR,ST. NO. 7, MALERKOTLA ROAD, NEAR SATK FILLING STATION, KHANNA THE ITO, WARD-III, KHANNA ./PAN NO: BCPPS4753N / APPELLANT /RESPONDENT ! /ASSESSEE BY : NONE ' ! / REVENUE BY : SMT.CHANDERKANTA, SR.DR # $ % /DATE OF HEARING : 05.11.2018 &'() % / DATE OF PRONOUNCEMENT : 05.11. 2018 ')/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN PREFERRED BY THE ASSESS EE AGAINST THE ORDER DATED 23.2.2018 OF THE COMMISSIONER OF INCOME TAX (APPEALS )-2, LUDHIANA [HEREINAFTER REFERRED TO AS CIT(A)]. 2. NO ONE HAS EVER COME PRESENT IN THIS CASE. EVEN TODAY, NO ONE HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE DESPITE SERVICE OF NOTICE. IT APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PERUSING ITS APPEAL. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT T HOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WE LL-KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . ITA NO. 515CHD/2018- SHRI RISHI SAGAR, KHANNA 2 CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROV ISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 IT D 320)(DEL), WE TREAT THIS APPEAL 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, WE DISMISS THIS APPEAL FOR NON-PROSECUTION. 7. IN THE RESULT, APPEALS OF THE ASSESSEE IS DISMIS SED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- ( # $ % &' / ANNAPURNA GUPTA) '( / ACCOUNTANT MEMBER ( / SANJAY GARG) / JUDICIAL MEMBER DATED : 05.11.2018 ITA NO. 515CHD/2018- SHRI RISHI SAGAR, KHANNA 3 .. '+ ,- .- / 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