Smt. Harneet Kaur, New Delhi V. ACIT, New Delhi

ITA 6623/DEL/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6857 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 27-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHEFALI SWAROOP
• Keywords: Period of limitation
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C , NEW DELHI BEFORE SH. H. S. SIDHU, JUDICIAL MEMBER DR. B. R. R. KUMAR , ACCOUNTANT MEMBER ITA NO. 6623 /DEL/201 6 : ASSTT. YEAR : 2006 - 0 7 ITA NO. 6624/DEL/2016 : ASSTT. YEAR : 2007 - 08 ITA NO. 6625/DEL/2016 : ASSTT. YEAR : 2008 - 09 SMT. HARNEET KAUR, D - 97, DEFENCE COLONY, NEW DELHI - 110024 VS A CIT, CENTRAL CIRCLE - 3 , NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A EHPK0052M ASSESSEE BY : NONE REVENUE BY : MS. SHEFALI SWAROOP , CIT DR DATE OF HEAR ING: 29 . 07 .201 9 DATE OF PRONOUNCEMENT: 29 .07 .201 9 ORDER PER DR. B. R. R. KUMAR , A CCOUNTANT M EMBER : AT THE OUTSET, WE FIND FROM THE RECORD THAT THE APPEAL WAS FILED ON 27.12.2016 WHEREAS THE ORDER BY THE LD. CIT (A) U/S 250 OF THE ACT HAS BEEN PASSED ON 12.06.2015. THUS, THE APPEAL HAS BEEN PRIMA FACIE TIME BARRED BY 490 DAYS. NO CONDONATION PETITION WAS FILED ALONG WITH THE APPEAL. HAVING FOUND THE DEFECT, A DEFECT NOTICE HAS BEEN ISSUED BY THE REGISTRY ON 30.01.2017 TO THE ASSESSEE REGARDING NON - FILING OF THE CONDONATION PETITION. THE ASSESSEE HAS NOT COMPLIED TO THE NOTICE. 2 . TODAY, ON THE DESIGNATED DATE OF HEARING NONE FROM THE ASSESSEE HAS APPEARED AND NO APPLICATION FOR COND ONATION HAS BEEN FILED. HENCE, K EEPING IN VIEW , IT CAN BE SAFELY PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PU R SU ING T HE APPEAL. AS OBSERVED BY THE APEX COURT IN MANY ITA NO S. 6623, 6624 & 6625 /DEL /2016 HARNEET KAUR 2 CASES, THE LAW ASSIST THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS AS FOUND IN THE MAXIM VILILANTIBUS NON DORMIENTIBUS JURA SUBVENIUNT . WE ARE CONSCIOUS OF THE FACT THAT THE PERIOD OF L IMITATION SHOULD NOT COME AS A HINDRANCE TO DO SUBSTANTIAL JUSTICE BETWEEN THE PARTIES. HOWEVER, AT THE SAME TIME, A PARTY CANNOT SLEEP OVER ITS RIGHT IGNORING THE STATUTE OF LIMITATION AND WITHOUT GIVING SUFFICIENT AND REASONABLE EXPLANATION FOR THE DELAY . THE ASSESSEE SHOULD BE WELL AWARE OF THE STATUTORY PROVISIONS AND THE PERIOD OF LIMITATION AND SHOULD PURSUE ITS REMEDIES DILIGENTLY. 3 . SINCE, THE MATTER HAS BEEN TIME BARRED, THE APPEAL IS HEREBY DISMISSED WITH LIBERTY TO THE ASSESSEE TO APPROACH THE TRIBUNAL WITH CONDONATION APPLICATION IF SO DESIRES. 4 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE DISMISSED IN LIMINE . (ORDER PRO N OUNC ED IN THE OPEN COURT ON 29 /0 7 /2019). SD/ - SD/ - ( H. S. SIDHU ) ( DR. B. R. R. KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 29 /07 /2019 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR