M/S. JAI INTERNATIONAL,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

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ITA 138/JODH/2018Status: DisposedITAT Jodhpur30 April 2019AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal, citing various High Court and Supreme Court judgments, held that the assessee's consistent non-appearance indicated a lack of interest in prosecuting the appeal. Consequently, the appeal was dismissed for non-prosecution.

What were the facts?

The assessee failed to appear for the hearing of their appeal before the ITAT, despite receiving proper notice. This was not the first instance of non-appearance, as the case had been adjourned previously for the same reason.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for hearings. The principle of 'vigilantibus et non dormientibus jura subveniunt' was applied.

Which sections of the Income-tax Act were involved?

Rule 19(2) of the Income-tax Appellate Tribunal Rules, Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI N.K.SAINI & SHRI N.K. CHOUDHRY

For Respondent: DR Assessee By None
Hearing: 30.04.2019Pronounced: 30.04.2019

PER N. K. SAINI, V.P.

This is an appeal by the assessee against the order dated 03.10.2017 of Ld. Commissioner of Income Tax (Appeals), Udaipur

2.

During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. Earlier this case was fixed for hearing on 30.10.2018 but nobody was present on behalf of the assessee and the case was adjourned sine die. Later on, the case was fixed for today i.e. 30.04.2019. The notice of hearing was sent to the assessee at the address mentioned in Form No. 36/CIT(A)’s order which has not yet been returned back by the Postal Authority. It, therefore, appears that the assessee is not interested to prosecute the matter.

3.

The law aids those who are vigilant, not those who sleep upon their rights. This principle 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. Multiplan India Ltd., (38 ITD 320)(Del), we treat this appeal as unadmitted.

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

6.

Their Lordships of Hon’ble Supreme 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.

So, respectfully by following the view taken in the cases cited supra, I dismiss the appeal for non-prosecution. The assessee is at liberty to request for setting aside

this order by moving an application as per the proviso to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 and explaining the reasons for its non-appearance. In the result, the appeal of the assessee is dismissed.

8.

(Order Pronounced in the Court on 30.04.2019) (N.K. CHOUDHRY) Vice President Dated : 30.04.2019 “आर.के.” आदेशक"""त"ल"पअ"े"षत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

2.

""यथ"/ The Respondent 3. आयकरआयु"त/ CIT 4. आयकरआयु"त (अपील)/ The CIT(A)

5.

"वभागीय""त"न"ध, आयकरअपील!यआ"धकरण, च$डीगढ़/ DR, ITAT, Jodhpur 6. गाड'फाईल/ Guard File

आदेशानुसार/ By order सहायकपंजीकार/

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