MANMEET SINGH,DELHI vs. ITA, NEW DELHI

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ITA 5741/DEL/2014Status: DisposedITAT Delhi28 June 2016AY 2009-103 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal for non-prosecution, citing the principle that the law aids the vigilant. The assessee was granted liberty to apply for setting aside the order by explaining their non-appearance.

What were the facts?

The assessee failed to appear for the hearing of their appeal, and the notices sent to their address were returned with the remark "no such person". The assessee did not provide an alternate address.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear and cannot be served.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-1’, NEW DELHI

Before: Sh. N. K. Saini

Hearing: 28.06.2016Pronounced: 28.06.2016

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-1’, NEW DELHI Before Sh. N. K. Saini, Accountant Member Asstt. Year : 2009-10 Sh. Manmeet Singh, Vs Income Tax Officer, WZ-178, Plot No. 385, 2nd Floor, Ward-26(2), Chand Nagar, New Delhi Delhi-110018 (APPELLANT) (RESPONDENT) PAN No. ALAPS9876R Assessee by : None Revenue by : Sh. A. Sreenivasa Rao, Sr. DR Date of Hearing : 28.06.2016 Date of Pronouncement : 28.06.2016 ORDER

This is an appeal by the assessee against the order dated 22.08.2014 of ld. CIT(A)-XXIV, New Delhi.

3.

During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. The notice sent to the assessee at the address mentioned in Form No. 36 as well as the impugned order was returned back by the Postal Authority with the remarks “no such person”. The assessee had not given any alternate address, if any. It, therefore, appears that the assessee is not interested to prosecute the matter.

2 Manmeet Singh 4. 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.

5.

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.” 6. 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.

7.

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.

3 Manmeet Singh 8. So, respectfully by following the view taken in the cases cited supra, I dismiss the appeal 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.

9.

In the result, the appeal filed by the assessee is dismissed. (Order Pronounced in the Court on 28/06/2016)

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