M/s. Adarsh Kanch Udyog Pvt. Ltd., New Delhi V. ITO, New Delhi

ITA 5881/DEL/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 7041 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 21-09-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 31-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: F R MEENA
• Section: 37

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 1 , NEW DELHI BEFORE SH. N. K. SAINI, A CCOUNTANT M EMBER ITA NO. 5881 /DEL/2014 : ASSTT. YEAR : 2003 - 0 4 ADARSH KANCH UDYOG PVT. LTD., C - 23, SUDARSHAN PARK, MOTI NAGAR, DELHI - 110015 VS INCOME TAX OFFICER, WARD - 1(2 ), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A AACA2028B ASSESSEE BY : NONE REVENUE BY : SH. F. R. MEENA , SR. DR DATE OF HEARING : 21.09 .201 6 DATE OF PRONO UNCEMENT : 21 .09 .201 6 ORDER THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 07 .0 1 .2014 OF LD. CIT(A) - IV , NEW DELHI . 2 . EARLIER THIS CASE WAS FIXED FOR HEARING ON 23 .06.2016 AND WAS ADJOURNED FOR TODAY I.E. 21.09.2016. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT WHICH WAS NOTED BY THE LD. COUNSEL FOR THE ASSESSEE. HOWEVER, DURING THE COURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NEITHER ANY ADJOURNMENT WAS SOUGHT. IT, THEREFORE, APPEARS THAT THE ASS ESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. ITA NO . 5881 /DEL /201 4 ADARSH KANCH UDYOG PVT. LTD. 2 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 AN D 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 WHOSE INSTANCE THE REFERENCE IS MADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PR EPARATION 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 REFERENC E 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 . 5881 /DEL /201 4 ADARSH KANCH UDYOG PVT. LTD. 3 7 . SO , RESPECTFULLY BY FOLLOWING THE VIEW TAKEN IN THE CASES CITED SUPRA, I DISMISS THE APPEAL FOR NON - PROSECUTION. THE ASSESSEE IS AT LIBERTY TO REQUEST FOR SETTING ASIDE THIS OR DER 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 - APPEARANCE. 8 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. (O RD ER PRO NO UNCED IN THE CO URT ON 21 /0 9 /2016 ) SD/ - (N. K. SAINI) ACCOUNTANT MEMBER DAT ED: 21 /0 9 /2016 *SUBODH* COPY FORWARDED TO: 1. APP ELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR