Syndicate Bank, Noida V. Addl. CIT (TDS), Ghaziabad

ITA 5319/DEL/2016

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4733 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 10-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. NO.5319/DEL/2016 ASSESSMENT YEAR: 2015-16 SYNDICATE BANK, SECTOR-18, NOIDA. V. ADDL. CIT (TDS), GHAZIABAD. TAN/PAN: AACCS 4699E (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI F.R. MEENA, SR.D.R. DATE OF HEARING: 15 05 2019 DATE OF PRONOUNCEMENT: 15 05 2019 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 29.07.2016 PASSED BY THE CIT(A)-I, NOIDA FOR ASSESSMENT YEARS 2015-16. 2. THE APPEAL WAS FIXED FOR HEARING BEFORE THE BENCH O N 15.05.2019 BUT NONE APPEARED ON BEHALF OF THE ASSES SEE. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE THROUGH REGISTERED POST ON 27.03.2019 BUT NONE APPEARED ON BEHALF OF T HE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT FI LED. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEE P UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KN OWN DICTUM 'VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUNT'. 3. UNDER THESE CIRCUMSTANCES, IN OUR CONSIDERED OPINIO N, THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL. WE, I.T.A. NO.5319/DEL/2016 2 THEREFORE, HOLD THAT THIS APPEAL IS LIABLE TO BE DI SMISSED FOR NON PROSECUTION. IN THIS REGARD, WE PLACE RELIANCE UPON FOLLOWING CASE LAWS:- 1. CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 (P&H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC). 4. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASE S CITED ABOVE, WE DISMISS THE APPEAL FILED BY THE A SSESSEE FOR NON PROSECUTION. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MAY, 2019. SD/- SD/- [L.P. SAHU] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH MAY, 2019 PKK: