Kailash Educational & Charitable Society, New Delhi V. DIT (Exemptions), New Delhi

ITA 6483/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6868 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 28-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAY VARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D , NEW DELHI BEFORE SHRI N.K.BILLAIYA , ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO S . 6483 & 6484 /DEL/201 4 AY: NOT APPLICABLE KAILASH EDUCATIONAL & CHARITABLE SOCIETY G 8, ROHTAGI APARTMENTS 1, RAM KISHORE ROAD CIVIL LINES NEW DELHI PAN: AABAK4537G VS . DIT (EXEMPTIONS) PRATYAKSH KAR BHAWAN 26 TH FLOOR E - 2 BLOCK, CIVIC CENTRE NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE. DEPARTMENT BY : SH. VIJAY VARMA, CIT - DR. DATE OF HEARING : 02.07. 2018 DATE OF PRONOUNCEMENT : 02.07.2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER THE PRESENT APPEAL S HA VE BEEN FILED BY THE ASSESSEE AGAINST THE ORDER DATED 30.10.2014 PASSED BY LD. DIT(E), NEW DELHI . 2. DURING THE COURSE OF HEARING TODAY I.E. ON 02.07. 2018 , INSPITE OF SERVICE OF NOTICE, NOBODY WAS PRESENT ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT REQUEST RECEIVED. IT THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO P URSUE THE MATTER. 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEEP UPON THEIR RIGHTS. THIS PRINC IPLE 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. MULTIPL AN INDIA LTD., (38 ITD 320)(DEL), WE TREAT TH ESE APPEAL S AS UNADMITTED. ITA NOS. 6483 & 6484/DEL/2014 KAILASH EDUCATIONAL & CHARITABLE SOCIETY VS. DIT(EXEMPTIONS), NEW DELHI 2 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 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 THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HON BLE SUPR EME 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. 7. R ESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASES CITE D SUPRA, WE DISMISS BOTH THE APPEAL S OF THE ASSESSEE . ORDER PRONOUNCED IN THE OPEN COURT ON 0 2 N D JULY, 2018 . S D / - S D / - (N.K. BILLAIYA ) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DT. 0 2 N D JULY, 2018 MV ITA NOS. 6483 & 6484/DEL/2014 KAILASH EDUCATIONAL & CHARITABLE SOCIETY VS. DIT(EXEMPTIONS), NEW DELHI 3 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES