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आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 26.03.2018 of the Commissioner of Income Tax (Appeals)-3, Ludhiana [hereinafter referred to as CIT(A)].
None appeared on behalf of the assessee despite service of notice. It is further noted that even before the CIT(A) the assessee had failed to appear and the impugned order of the CIT(A) is an ex-parte order. It appears that the assessee is no more interested in perusing its appeal. 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
ITA No. 767/Chd/2018- Sh. Rajesh Aggarwal, Ludhiana 2
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) held
that the appeal does not mean, mere filing of the memo of appeal but
effectively pursuing the same.
So, by respectfully following the view taken in the cases cited
supra, we dismiss this appeal for non-prosecution.
In the result, appeal of the assessee is dismissed in limine.
Order dictated and pronounced in the Open Court immediately on completion of hearing. Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member
Dated : 20.12.2018 “आर.के.”
ITA No. 767/Chd/2018- Sh. Rajesh Aggarwal, Ludhiana 3
आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File
आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar