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Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
ORDER Per N. K. Saini, AM: These are the appeals by the assessee against the orders dated 28.08.2013 & 30.11.2012 of ld. CIT(A), Noida & ld. CIT(A)-XXV, New Delhi for the assessment years 2009-10 and 2003-04 respectively.
During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. In 2 WRI India Branch Office spite of the fact that notices of hearing were issued on 03.10.2016 by RPAD at the address mentioned in the impugned orders and Form Nos. 36 which have not yet been returned back by the Postal Authority. 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 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.” 5. Similarly, Hon’ble Punjab & Haryana High Court in the case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned the 3 WRI India Branch Office 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) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same.
So, respectfully by following the view taken in the cases cited supra, we dismiss the appeals 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 appeals filed by the assessee are dismissed. (Order Pronounced in the Court on 22/11/2016)