Sh. Rahul Bhuchar, New Delhi V. DCIT, New Delhi

ITA 5636/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0724 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 05-10-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI G.D. AGRAWAL, HON BLE PRESIDENT & SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO - 5636 /DEL/201 5 ( ASSESSMENT YEAR: 20 1 0 - 11 ) SH. RAHUL BAHUCHAR, 2449 POCKET - 2, SECTOR - C, VASANT KUNJ, DELHI PAN AAIPB7709H VS DEPUTY CIT CIRCLE - 3 (1), NEW DELHI ASSESSEE BY NONE REVENUE BY SH. K UMAR PRANAV, SR DR ORDER PER K. NARSIMHA CHARY, J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 18.06.2015 PASSED BY THE COMMIS SIONER OF INCOME TAX (APPEALS) - 2 , NEW DELHI FOR A.Y. 20 1 0 - 11 . 2. WHEN THIS MATTER IS CALLED TODAY, NOBODY IS PRESENT ON BEHALF OF THE ASSESSEE . RECORD REVEALS THAT ON 03.07.2018 THE LD. AR OF THE ASSESSEE SOUGHT TIME ON THE GROUND OF PERSONAL INCONVENIENCE AND THE MATTER WAS ADJOURNED FOR TODAY. HOWEVER, TODAY NEITHER ASSESSEE NOR HIS LD AR IS PRESENT. WE UNDERSTAND ABSEN CE OF THE ASSESSEE , EITHER IN PERSON OR THROUGH AUTHORIZE D DATE OF HEARING 18.09.2018 DATE OF PRONOUNCEMENT 18 .09.2018 ITA NO. 5636 /DEL/201 5 2 REPRESENTATIVE , ONLY SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING APPEAL TO BE DISPOSE OF ON MERITS. 3 . THE LAW 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 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 LAT E 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 TH ERE 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 EFFECTIVEL Y PURSUING THE SAME. 7 . RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, WE DISMISS THE APPEAL FOR NON - PROSECUTION. ITA NO. 5636 /DEL/201 5 3 8 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 8 .0 9 .2018 S D / - S D / - ( G.D. AGRAWAL ) (K. NARSIMHA CHARY) PRESIDENT JUDICIAL MEMBER DATED: 1 8 .0 9 .2018 NEHA COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 1 9 .09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 1 9 .09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 19.09.2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 19.09.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 19.09.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 19.09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 19.09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 1 9 .09.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER