Toll Global Forwarding India Pvt. Ltd., Gurgaon V. DCIT, New Delhi

ITA 5533/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2557 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2010-2011
• Appeal Filed On: 18-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: H K CHAUDHARY
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : BENCH I - 2 : NEW DELHI BEFORE SRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 5533/DEL/2015 A.Y. 2010 - 11 M/S TOLL GLOBAL FORWARDING INDIA PVT.LTD. G - A, GROUND FLOOR, GOLF VIEW CORPORATE TOWER - A SECTOR 42, GOLF COURSE ROAD GURGAON 122 002 PAN: AACCD1028Q VS . D CIT CIRCLE 25(2) NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY NONE REVENUE BY SH. H.K.CHAUDHARY, CIT, D.R. DATE OF HEARING 2 3.08. 2018 DATE OF PRONOUNCEMENT 24/08/2018 ORDER PER BEENA A PILLAI , JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST THE ORDER DATED 26/12/2014 PASSED BY AO U/S 143(3) R.W.S. 144C(13) , NEW DELHI FOR ASSESSMENT YEAR 2010 - 11. 2. DURING THE COURSE OF HEARING I.E. ON 23.08.2018 , NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT REQUEST WAS RECEIVED. THE NOTICE SERVED BY THE REGISTRY WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT . WE NOTICE FROM THE RECORDS THAT EARLIER ALSO THE CASE WAS ADJOURNED DUE TO NON - APPEARANCE OF THE ASSESSEE . ASSESSEE HAS NOT INTIMATED ITS NEW ADDRESS AND THEREFORE, IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUT ING THE MATTER. ITA NO. 5533/DEL/2015 A.Y.2010 - 11 TOLL GLOBAL FORWARDING INDIA PVT.LTD. VS. DCIT 2 3. THE LA W AIDS THOSE WHO ARE VIGILANT, NOT 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 INCOM E - 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 TU KOJIRAO 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 W AS 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 PU RSUING THE SAME. 7. R ESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEAL FOR NON - PROSECUTION. 8. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 T H AUGUST, 2018. S D / - S D / - (R.K.PANDA) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 2 4 / 0 8 / 2018 ITA NO. 5533/DEL/2015 A.Y.2010 - 11 TOLL GLOBAL FORWARDING INDIA PVT.LTD. VS. DCIT 3 *MVG COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES ITA NO. 5533/DEL/2015 A.Y.2010 - 11 TOLL GLOBAL FORWARDING INDIA PVT.LTD. VS. DCIT 4 S.NO. DETAILS DATE 1 DRAFT DICTATED ON DRAGON 2 4 . 8 . 1 8 2 DRAFT PLACED BEFORE AUTHOR 2 4 . 8 . 1 8 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO THE SR. PS/PS 6 KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH THE FILE GOES TO HEAD CLERK 9 DATE ON WHICH FILE GOES TO A.R. 10 DATE OF DISPATCH OF ORDER