Dhandra Colonizers & Builders Pvt. Ltd., Ludhiana V. DCIT, Ludhiana

ITA 594/CHANDI/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80895 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-09-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 27-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR AMA RVEER SINGH
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND T.R.SOOD, ACCOUNTANT MEMBER ITA NO. 594/CHD/2011 ASSESSMENT YEAR : 2006-07 DHANDRA COLONIZERS & BUILDERS PVT. LTD., VS. TH E D.C.I.T., 6 GREEN CITY DUGRI, CIRCLE VII, DHANDRA ROAD, LUDHIANA. LUDHIANA. PAN: AACCD2811K (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : DR.AMARVEER SINGH, DR DATE OF HEARING : 23.09.2014 DATE OF PRONOUNCEMENT : 25.09.2014 O R D E R PER BHAVNESH SAINI, J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE COMMISSIONER OF INCOME TAX-III, LUDHIANA DATED 28.3.2011 PASSED UNDER SECTION 263 OF THE INCOME TAX ACT, 1961 FOR A SSESSMENT YEAR 2006-07. 2. THE RECORD REVEALS THAT THE EARLIER THERE WAS NO N-APPEARANCE ON BEHALF OF THE ASSESSEE FOR APPEARANCE BEFORE THE TR IBUNAL. THEREFORE, THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR NON-PR OSECUTION VIDE ORDER DATED 27.4.2012. THEREAFTER THE ASSESSEE MOVED M. A.NO.87/CHD/2012 EXPLAINING THE REASONS FOR NON-APPEARANCE ON THE DA TE OF HEARING BEFORE THE TRIBUNAL. THE TRIBUNAL CONSIDERING THE EXPLAN ATION OF THE ASSESSEE RECALLED THE EARLIER ORDER DATED 27.4.2012 AND REST ORED THE APPEAL OF THE ASSESSEE FOR HEARING. THE APPEAL WAS FIXED FOR HE ARING ON 15.10.2013 2 AND WITH THE CONSENT OF BOTH THE PARTIES FORMAL NOT ICE WAS WAIVED. THE MISCELLANEOUS APPLICATION OF THE ASSESSEE WAS ALLOW ED. THE RECORD FURTHER REVEALS THAT ON THE DATE OF HEARING ON 15.1 0.2013, THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE LEARNED COUNSEL FOR THE ASSESSEE. THEREAFTER THE ASSESSEE DID NOT APPEAR BEFORE THE T RIBUNAL. THE POSTAL AUTHORITIES NOW INTIMATED THAT THE ASSESSEE HAS LEF T THE GIVEN ADDRESS. NEITHER THE ASSESSEE NOR THEIR COUNSEL HAVE APPEARE D ON THE DATE OF HEARING. NO OTHER ADDRESS FOR THE PURPOSE OF SERV ICE HAS BEEN GIVEN. THEREFORE, IT APPEARS THAT THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE APPEAL. THE LAWS AID THOSE WHO AR E VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THE PRINCIPLE IS EMBO DIED AS WELL KNOWN DICTUM, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN 38 ITD 320 (DEL) IN THE CASE OF CIT V MULTIPLAN INDIA LTD., WE TREAT THIS APPEAL AS UNADMITTED. 3. SIMILAR VIEW HAS BEEN TAKEN BY HON'BLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V CWAT 223 ITR 480 WHEREIN IT HAS BEEN HELD AS UNDER:- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, 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. 4. SIMILARLY, HON'BLE PUNJAB & HARYANA HIGH COURT I N THE CASE OF NEW DIWAN OIL MILLS VS CIT (2008) 296 ITR 495 RETUR NED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED ABSENT AND T HERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 3 5. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT V B.N. BHATTARCHARGEE AND ANOTHER 118 ITR 461 AT PAGE 477-78 HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO O F APPEAL BUT EFFECTIVELY PURSUING THE SAME. 6. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN T HE CASES CITED (SUPRA), WE DISMISS THIS APPEAL FILED BY THE ASSESS EE FOR NON PROSECUTION. 7. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF SEPTEMBER, 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25 TH SEPTEMBER, 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH