CHAND SINGH PROP.,HARYANA vs. PR. CIT, KARNAL

Earlier this case was fixed for hearing on 30.05.2018 and was adjourned for today i.e. 08.08.2018. Notice intimating the date of hearing was issued on 04.07.2018 to the registered address of assessee. However, during the course of hearing today, nobody was present on behalf of the assessee neither any adjournment was sought. It, 2 (Chand Singh Prop.) 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 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.”

Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee.

Their Lordships of Hon’ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478)

So by respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution.

In the result, the appeal filed by the assessee is dismissed. (Order Pronounced in the Court on 08/08/2018)