Sanjay Gupta, Ghaziabad V. ACIT, Central Circle- 17, New Delhi

ITA 7434/DEL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8185 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 26-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S L ANURAGI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. NO.7434/DEL/2018 ASSESSMENT YEAR: 2015-16 SANJAY GUPTA, 404, MAHAGUN MOSAIC, PHASE-I, SECTOR-4, VAISHALI, GHAZIABAD. V. ACIT, CENTRAL CIRCLE-17, NEW DELHI. TAN/PAN: AAEPG 2995G (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI S.L. ANURAGI, SR.D.R. DATE OF HEARING: 15 04 2019 DATE OF PRONOUNCEMENT: 15 04 2019 O R D E R PER AMIT SHUKLA, J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 20.09.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-XXVII, NEW DEL HI FOR ASSESSMENT YEARS 2008-09. 2. THE APPEAL WAS FIXED FOR HEARING BEFORE THE BENCH O N 15.04.2019 BUT NONE APPEARED ON BEHALF OF THE ASSES SEE. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE THROUGH REGISTERED POST ON 28.01.2019 BUT NONE APPEARED ON BEHALF OF T HE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT FI LED. THE LAW AIDS THOSE WHO ARE VIGILANT, NOT THOSE WHO SLEE P UPON THEIR RIGHTS. THIS PRINCIPLE IS EMBODIED IN WELL KN OWN DICTUM 'VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUNT'. 3. UNDER THESE CIRCUMSTANCES, IN MY CONSIDERED OPINION , I.T.A. NO.7434/DEL/2018 2 THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE A PPEAL. I, THEREFORE, HOLD THAT THIS APPEAL IS LIABLE TO BE DI SMISSED FOR NON PROSECUTION. IN THIS REGARD, I PLACE RELIANCE U PON FOLLOWING CASE LAWS:- 1. CIT VS. MULTIPLAN INDIA LTD., 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 (P&H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER, 118 ITR 461(SC). 4. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CASE S CITED ABOVE, I DISMISS THE APPEAL FILED BY THE AS SESSEE FOR NON PROSECUTION. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH APRIL, 2019. SD/- [AMIT SHUKLA] JUDICIAL MEMBER DATED: 15 TH APRIL, 2019 PKK: