Apex Real Projects (india) Pvt. Ltd., Faridabad V. ACIT, Faridabad

ITA 6862/DEL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6395 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC 1
• Next Hearing Date: 25-02-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 30-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P DAM KANUNJNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-I, NEW DELHI BEFORE SMT. DIVA SINGH, JM AND SHRI O.P.KANT, AM ITA NO. 6862/DEL/2015 : ASSTT. YEAR : 2007-08 APEX REAL PROJECTS (INDIA) PVT. LTD. 1 ST PIYUSH GLOBAL I, PLOT NO. 5, YMCC CHOWK, NH-2, MAIN MATHUR ROAD, FARIDABAD VS ACIT CENT. CIRCLE 1 FARIDABAD FARIDABAD (APPELLANT) (RESPONDENT) PAN NO. AAFCA7751G ASSESSEE BY : NONE REVENUE BY : SH. P.DAM KANUNJNA , SR. DR DATE OF HEARING : 25.02.2016 DATE OF PRONOUNCEMENT : 09.03.2016 ORDER PER O.P. KANT, AM : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 11.10.2015 OF LD. CIT(A)-III, GURGAON. 2. EARLIER THIS CASE WAS FIXED FOR HEARING ON 04.01 .2016 AND WAS ADJOURNED FOR 25.02.2016. HOWEVER, DURING THE C OURSE OF HEARING NOBODY WAS PRESENT ON BEHALF OF THE ASSESSE E NEITHER ANY ADJOURNMENT WAS SOUGHT. IT, THEREFORE, APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER. 3. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE W HO SLEEP UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KNOWN DI CTUM, ITA NO. 6862/DEL/2015 APEX REAL PROJECTS (INDIA) P. LTC. 2 VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT. CONSIDERING THE FACTS AND KEEPING IN VIE W THE PROVISIONS OF RULE 19(2) OF THE INCOME-TAX APPELLATE TRIBUNAL RULES AS WERE CONSIDERED IN THE CASE OF CIT VS. MULTIPLAN INDIA L TD., (38 ITD 320)(DEL), WE TREAT THIS APPEAL AS UNADMITTED. 4. SIMILAR VIEW HAS BEEN TAKEN BY THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R 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 R EFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5. SIMILARLY, HONBLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495) RET URNED THE REFERENCE UNANSWERED SINCE THE ASSESSEE REMAINED AB SENT AND THERE WAS NOT ANY ASSISTANCE FROM THE ASSESSEE. 6. THEIR LORDSHIPS OF HONBLE SUPREME COURT IN THE CASE OF CIT VS. B. BHATTACHARGEE & ANOTHER (118 ITR 461 AT PAGE 47 7-478) HELD THAT THE APPEAL DOES NOT MEAN, MERE FILING OF THE MEMO O F 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. B EFORE PARTING, WE ADD ITA NO. 6862/DEL/2015 APEX REAL PROJECTS (INDIA) P. LTC. 3 THAT IN CASE THE ASSESSEE IS SERIOUS IN PURSUING TH E APPEAL FILED, THEN IT WOULD BE LIBERTY TO PRAY FOR RECALL OF THIS ORDER B Y MOVING IN APPROPRIATE PETITION. THE COORDINATE BENCH, CONSIDERING THE PET ITION IF SO MOVED, IF SO SATISFIED WITH EXPLANATION, MAY RECALL THIS ORDE R. THE SAID ORDER WAS PRONOUNCED IN THE OPEN COURT IN PRESENCE OF THE PAR TIES. 8. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. (ORDER PRONOUNCED IN THE COURT ON 09/03/2016) SD/- SD/- (DIVA SINGH) (O.P.KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 09 /03/2015 *BINITA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITA NO. 6862/DEL/2015 APEX REAL PROJECTS (INDIA) P. LTC. 4 DATE INITIAL 1. DRAFT DICTATED ON 07/03/2016 2. DRAFT PLACED BEFORE AUTHOR 08/03/2016 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 09/03/2016 7. FILE SENT TO THE BENCH CLERK 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER.