Appeal Details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 4767 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
09-08-2018
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
SMC
Assessment Year
2013-2014
Appeal Filed On
24-01-2018
Judgement Text
ITA NO. 562/DEL/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL ME MBER & SHRI P. MAHARISHI, ACCOUNTANT MEMBER ITA NO.562/DEL/2018 ASSESSMENT YEAR: 2013-14 RAVINDER KUMAR JAIN, 49, RAJPUR ROAD, CIVIL LINES, DELHI 110054. ACYPJ2378L VS ACIT CIRCLE 35(1), NEW DELHI. APPELLANT RESPONDENT ASSESSEE BY NONE REVENUE BY SH. VIJAY KUMAR JIWANI, SR. DR ORDER PER SHRI PRASHANT MAHARISHI, A.M. CHALLENGING THE ORDER DATED 26.10.2017 IN APPEAL NO . 37/16- 17 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEAL S)-12, NEW DELHI (LD. CIT(A)) FOR A.Y. 2013-14. 2. WHEN THE MATTER IS CALLED TODAY, THERE IS NO REP RESENTATION FOR THE ASSESSEE. ON AN EARLIER OCCASION, NONE APPEARE D ON BEHALF OF THE ASSESSEE. NOTICE IS ISSUED IN THIS MATTER TO T HE ASSESSEE TO THE ADDRESS FURNISHED IN FORM NO 36. WHEN THE NOTICE I S SENT TO PROPER ADDRESS OF THE ASSESSEE AS PROVIDED BY THEM IN FORM NO. 36 DATE OF HEARING 09.08.2018 DATE OF PRONOUNCEMENT 09.08.2018 ITA NO. 562/DEL/2018 2 THROUGH REGISTERED MAIL WITH POSTAGE PREPAID, IF TH E ASSESSEE WAS TO BE FOUND THEREIN, THE NOTICE WOULD HAVE BEEN SERVED . IF FOR ANY REASON THE ASSESSEE IS ABSENT TEMPORARILY, IT IS FO R THE ASSESSEE TO MAKE ARRANGEMENT WITH THE POSTAL DEPARTMENT EITHER TO DELIVER IT TO SOME OTHER PERSON, OR TO RE-DIRECT IT TO AN ADDRESS WHERE THE ASSESSEE COULD BE FOUND OR TO DETAIN THE MAIL TILL THE ASSESSEE COMES BACK AND CLAIMS THE SAME. EVEN IF THE ASSESS EE SHIFTS FROM THAT PLACE, IT IS FOR THE ASSESSEE TO NOTIFY THE NE W ADDRESS EITHER TO THE REVENUE OR TO THE TRIBUNAL OR TO THE POSTAL DEP ARTMENT. OBVIOUSLY THE ASSESSEE HAD NOT TAKEN ANY OF THESE S TEPS AND THE NON-SERVICE OF NOTICE IN THIS MATTER IS SOLELY ATTR IBUTABLE TO THE CONDUCT OF THE ASSESSEE. IN THE CIRCUMSTANCES, THE ABSENCE OF THE ASSESSEE ONLY INDICATES THAT THE ASSESSEE IS NOT IN TERESTED IN PURSUANT THE APPEAL WITH DILIGENCE. 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE W HO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KN OWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVI SIONS 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. 4. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADHY A PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480) WHEREIN IT HAS BEEN HELD AS UNDER: ITA NO. 562/DEL/2018 3 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 HEAR ING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REF ERENCE. 5. SIMILARLY, HONBLE 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 AB SENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAG E 477-478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 7. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CA SES CITED SUPRA, WE DISMISS THE APPEAL FOR NON-PROSECUTION. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09.08.2018 SD/- SD/- (BHAVNESH SAINI) (P. MAHA RISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 09.08.2018 *KAVITA ITA NO. 562/DEL/2018 4 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DRAFT DICTATED ON 09.08.2018 DRAFT PLACED BEFORE AUTHOR 09.08.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. APPROVED DRAFT COMES TO THE SR.PS/PS 09.8.18 KEPT FOR PRONOUNCEMENT ON 09.8.18 DATE OF UPLOADING ORDER ON THE WEBSITE 09.8.18 FILE SENT TO THE BENCH CLERK 09.8.18 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.
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