Industrial Institute and Hostel Society for the Blind, New Delhi V. Director of Income-tax (Exemptions), New Delhi

ITA 7069/DEL/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6906 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 30-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C : NEW DELHI) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA NO.7069/DEL./2014 INDUSTRIAL INSTITUTE AND HOSTEL SOCIETY VS. DIT (E ), FOR THE BLIND, NEW DELHI. T 31/A-5, BEGUMPUR, MALVIYA NAGAR, DELHI 110 017. (PAN : AAATF1760A) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI ARUN KUMAR YADAV, SENIOR DR DATE OF HEARING : 23.07.2018 DATE OF ORDER : 23.07.2018 O R D E R PER N.K. CHOUDHRY, JUDICIAL MEMBER : THE APPELLANT, INDUSTRIAL INSTITUTE AND HOSTEL SOCI ETY FOR THE BLIND, BY FILING THE PRESENT APPEAL, SOUGHT TO SET ASIDE THE IMPUGNED ORDER DATED 20.10.2014 PASSED BY LD. DIT ( E), NEW DELHI. 2. IN THE PRESENT APPEAL, NOTICE WAS SENT THROUGH R PAD TO THE ASSESSEE FOR HEARING ON 31.07.2017 BUT NOBODY WAS P RESENT ON BEHALF OF THE ASSESSEE AND THE MATTER WAS ADJOURNED TO 28.11.2017. ON 28.11.2017 AS WELL ON SUBSEQUENT DA TES, THE MATTER WAS ADJOURNED TIME TO TIME, DUE TO NON-FUNCT IONING OF BENCH. 3. FROM THE RECORDS, IT IS OBSERVED THAT THE DUE NO TICE FOR THE DATE OF HEARING FOR TODAY I.E. 23 RD JULY 2018, WAS ITA NO.7069/DEL./2014 2 SENT THROUGH RPAD AND EVEN THEN NOBODY ON BEHALF O THE ASEESEE HAS APPEARED TODAY, THEREFORE IT CAN BE EAS ILY CONSTRUED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF ITS APPEAL. AS IT IS WELL SETTLED TH AT THE LAW ASSISTS ONLY THOSE WHO ARE VIGILANT OF THEIR RIGHTS , AND NOT THOSE WHO SLEEP OVER THEM. THIS PRINCIPLE IS EMBODIED IN THE WELL KNOWN DICTUM 'VIGILANTIBUS NON DORMENTIBUS, JURA SUBVENIU NT'. UNDER THE CIRCUMSTANCES, KEEPING IN MIND THE PROVIS IONS OF RULE 19(2) OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1 963, AS WELL AS THE DECISIONS BY THE TRIBUNAL, IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED , 38 ITD 320 (DELHI) AND BY THE HIGHER COURTS, AS IN THE CASE OF ESTATE OF LATE TUK OJIRAO HOLKAR VS. CWT, 223 ITR 480 (MP), WE ARE INCLINED TO DISMISS THE INSTANT APPEAL FOR WANT FOR PROSECUTION AND HENCE THE PRESE NT APPEAL IS HEREBY DISMISSED FOR WANT OF PROSECUTION, HOWEVER W ITH LIBERTY TO THE ASSESSEE TO SEEK RECALL OF THE ORDER SUBJECT TO SHOWING SUFFICIENT CAUSE, FOR NON-PROSECUTION OF THE APPEA L. 4. IN VIEW OF ABOVE, APPEAL FILED BY ASSESSEE IS D ISMISSED FOR NON-PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON THIS 23 RD DAY OF JULY, 2018. SD/- SD/- (R. S. SYAL ) (N.K. CHOUDHRY) VICE PRESIDENT JUD ICIAL MEMBER DATED THE 23 RD DAY OF JULY, 2018/TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.DIT (E), NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.