SYNDICATE BANK,NOIDA vs. ADDL. CIT (TDS), GHAZIABAD

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ITA 5319/DEL/2016Status: DisposedITAT Delhi15 May 20192 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was not interested in prosecuting the appeal. Therefore, the appeal was liable to be dismissed for non-prosecution, following established legal principles and case laws.

What were the facts?

The assessee, Syndicate Bank, filed an appeal against an order of the CIT(A). The appeal was scheduled for hearing, but no one appeared on behalf of the assessee despite proper notice. The assessee did not file any adjournment application.

What were the issues?

The primary issue was the non-prosecution of the appeal by the assessee. The Tribunal had to decide whether to dismiss the appeal on this ground.

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, DELHI BENCH “G” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI L.P. SAHU

For Respondent: Shri F.R. Meena, Sr.D.R

PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order dated 29.07.2016 passed by the CIT(A)-I, NOIDA for assessment years 2015-16.

2.

The appeal was fixed for hearing before the Bench on 15.05.2019 but none appeared on behalf of the assessee. The notice of hearing was sent to the assessee through Registered Post on 27.03.2019 but none appeared on behalf of the assessee nor any application seeking adjournment filed. 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 subveniunt".

3.

Under these circumstances, in our considered opinion, the assessee is not interested in prosecuting the appeal. We, therefore, hold that this appeal is liable to be dismissed for non prosecution. In this regard, we place reliance upon following case laws:-

1.

1. 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 cases cited above, we dismiss the appeal filed by the assessee for non prosecution.

5.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open Court on 15th May, 2019.

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