G & T Resources (Europe) Ltd., New Delhi V. ADIT, Dehradun

ITA 5553/DEL/2012

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 2682 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 8 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-06-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 02-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAVIN CHANDRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. KULDIP SINGH , JM ITA NO. 5553 /DEL/201 2 : ASSTT. YEAR : 2004 - 05 G & T RESOURCES (EUROPE) LTD., C/O F - 04 & 05, TRIVENI COMMERCIAL COMPLEX, SHEIKH SARAI, PHASE - 1, NEW DELHI - 1100017 VS ASSTT. DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION, DEHRADUN (APPELLANT) (RESPONDENT) PAN NO. A A BCG9877F ASSESSEE BY : NONE REVENUE BY : SH. NAVIN CHANDRA , CIT DR DATE OF HEARING : 31 .07 .201 7 DATE OF PRONOUNCEMENT : 31 . 0 7 .201 7 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 23.11.2006 PASSED BY THE AO. 2. EARLIER , THIS CASE WAS FIXED FOR HEARING ON 13.06.2017 AND WAS ADJOURNED FOR HEARING ON 31.07.2017 ON THE WRITTEN REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. THE SAID DATE WAS PRONOUNCED IN THE OPEN COURT AND BOTH THE PARTIES WERE INFORMED. HOWEVER, D URING THE COURSE OF HEARING NOBODY WAS PRESE NT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. ITA NO. 5553 /DEL /201 2 G & T RESOURCES (EUROPE) LTD. 2 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED I N 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 480) WHEREIN IT HAS BEEN HELD AS UNDER: IF THE PARTY, AT WH OSE 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 & HARY ANA 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. ITA NO. 5553 /DEL /201 2 G & T RESOURCES (EUROPE) LTD. 3 7. SO, RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMI SS THE APPEAL 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 TRIBUNAL) RULES, 1963 AND EXPLAINING THE REASONS FOR ITS NON - APPEARANC E. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ( ORDER PRON OUNCED IN THE COURT ON 31 /0 7 /2017 ) SD/ - SD/ - ( KULDIP SINGH ) (N. K. SAINI) JUDICIAL MEMBER A CCOUNTANT MEMBER DAT ED: 31 /07 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR