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Income Tax Appellate Tribunal, DELHI BENCHES: ‘B’, NEW DELHI
Before: SHRI N.K.BILLAIYA & SMT. BEENA A PILLAI
ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeals have been filed by assessee against separate orders dated 18/03/16 passed by Ld.CIT(A)-24, New Delhi for Assessment Years 2008-09 to 2010-11 on various grounds.
During the course of hearing i.e. on 06/02/2019, inspite of service of notice, nobody was present on behalf of assessee nor any adjournment request received. It therefore, appears that the assessee is not interested to prosecute the matter.
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 -2819 & 2820/Del/16 AY: 2008-09, 2009-10 & 2010-11 Rockland Media and Communications P Ltd. Vs. DCIT 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.
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.
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.
Respectfully following the view taken in the cases cited supra, we dismiss the appeals of assessee for AYs 2008-09 to 2010-11 for non-prosecution.
In the result, appeals filed by assessee stand dismissed. Order pronounced in the open court on 13th February, 2019. Sd/- Sd/- (N.K.BILLAIYA) (BEENA A PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER Dt. 13th February, 2019
GMV