M/s. Devki Global Capital Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 5702/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87018 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-03-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 23-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. GEORGE GEORGE K. JM ITA NO. 5702 /DEL/2013 : ASSTT. YEAR: 200 5 - 06 M/S DEVKI GLOBAL CAPITAL PVT. LTD. 414 OSIAN BUILDING, 12 NEHRU PLACE NEW DELHI - 110019 VS INCOME TAX OFFICER, WARD - 1 0 ( 1 ), NEW DELHI. (APPELLANT) (RESPONDENT) PAN NO. AA ACD1855C ASSESSEE BY : NONE REVENUE BY : S MT . PARWINDER KAUR , SR. DR DATE OF HEARING : 13 .03.2015 DATE OF PRONOUNCEMENT : 17 .03.2015 ORDER PER N. K. SAINI, AM: THIS IS AN APPEAL BY THE AS SESSEE AGAINST THE ORDER DATED 26 .0 7.2013 OF LD. CIT(A) - XVII, NEW DELHI . 2. D URING THE COURSE OF HEARING, NEITHER ANYBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NOR THE ADJOURNMENT WAS SOUGHT. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE VIDE REGISTERED POST ON 13.02.2015 FIXING THE DATE OF HEARING ON 13.03.2015, THE SAID NOTICE W AS NOT RETURNED BY THE POSTAL AUTHORITY IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DICTUM, V IGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE INCOME - TAX APPELLATE ITA NO. 5702/DEL/2013 2 TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL), WE TREA T 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 WHOSE INSTANCE THE REFERE NCE 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 C ASE 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. BHATTACH ARGEE & 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. 7. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES 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 17 /03/2015). SD/ - SD/ - ( GEORGE GEORGE K ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17 /03/2015 ITA NO. 5702/DEL/2013 3 A.K. VERMA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO. 5702/DEL/2013 4 DATE INITIAL 1. DRAFT DICTATED ON 16 .03.2015 PS 2. DRAFT PLACED BEFORE AUTHOR 16.03.2015 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 18/03/15 PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK 18/03/15 PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK.