MRS. VEENA TALWAR,NEW DELHI vs. ACIT, NEW DELHI

This is an appeal filed by the assessee against the order of Ld. CIT(A)-XIX, New Delhi dated 23/12/2013 for AY 2008-09.

At the time of hearing fixed in this case today i.e. on 17/08/2017 , neither anybody appeared on behalf of the assessee nor has she filed any application seeking adjournment. On none of the earlier three dates the assessee remained present. It appears from this conduct of the assessee that assessee is not seriously interested in pursuing this appeal before the Tribunal. The Hon'ble Supreme Court in the case of CIT Vs. B. N. Bhattacharjee & Anr. 118 ITR 461 (SC) observed that preferring an appeal means effectively pursuing it and the law does not help a sleeping litigant. Hence, the assessee's appeal is liable to be dismissed as un-admitted. We, therefore, relying upon the decision of ITAT Delhi Bench in the case of CIT Vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Del), dismiss the appeal of the assessee for non-appearance. 1 | P a g e (Assessment Year: 20085-09) Veena Talwar,Vs. ACIT