M/s. Divine Asian Educational Trust, New Delhi V. DIT (Exemptions), New Delhi

ITA 5312/DEL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 91461 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-07-2015
• Assessment Year: misc
• Appeal Filed On: 17-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. A. T. VARKEY, JM ITA NO. 5312 /DEL/2012 : ASSTT. YEAR : 2011 - 12 M/S DIVINE ASIAN EDUCATIO NAL TRUST 27/49, LANE NO. 8, VISHWAS NAGAR, NEW DELHI - 110032 VS THE DIRECTOR OF INCOME TAX (EXEMPTIONS) NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A BTD4027H ASSESSEE BY : NONE REVENUE BY : SMT. PARWINDER KAUR, SR. DR DATE OF HE ARING : 28 .0 7 .2015 DATE OF PRONOUNCEMENT : 28.07 .2015 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 22.08.2012 OF LD. DIT(EXEMPTIONS), DELHI. 2. DURING THE COURSE OF HEARING NOBODY WAS PRES ENT ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING ISSUED ON 19.06.2015 WAS SENT TO THE ASSESSEE AT THE ADDRESS MENTIONED IN THE FORM NO. 36 WHICH HAD BEEN RETURNED BACK UNSERVED WITH THE REMARKS OF THE POSTAL A UTHORITY LEFT . THE ASSESSEE HAD NOT INFOR MED THE CHANGE OF ADDRESS, IF ANY. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. IT A NO . 5312 /DEL /2012 DIVINE ASIAN EDUCATIONAL TRUST 2 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, VIGILAN TIBUS 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 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 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. 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. IT A NO . 5312 /DEL /2012 DIVINE ASIAN EDUCATIONAL TRUST 3 7. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEAL FOR NON - PROSE CUTION. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ( ORDER PRON OUNCED IN THE COURT ON 28/07 /2015 ) SD/ - SD/ - (A. T. VARKEY ) (N. K. SAINI) JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: 28/07 /2015 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR