M/S BCL HOMES LTD,MOHALI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

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ITA 472/CHANDI/2017Status: DisposedITAT Chandigarh09 October 2018AY 2012-133 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee appeared to be no longer interested in pursuing the appeals. Following established legal principles and case law, the appeals were dismissed for non-prosecution.

What were the facts?

The assessee filed appeals for multiple assessment years. Despite notices being served, neither the assessee nor their counsel appeared for the hearings. The assessee's office address was found locked, and previous notices were also returned unserved.

What were the issues?

The primary issue was the non-appearance and lack of prosecution by the assessee, leading to the dismissal of the appeals.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

आदेश/Order Per Bench:

The present appeals have been preferred by the assessee for different assessment years against the separate orders of the Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter referred to as CIT(A)]. dated 30.12.2016 and 25.1.2017.

2.

No one has put in appearance on behalf of the assessee despite service of notice. The notice of hearing was sent at the address of the assessee at Zirakpur (Mohali) as well as at the address of the counsel for the assessee per the address ‘Garg Sanjeev & Associates’ who had filed letters on behalf of the assessee. However, notice sent at the address of the assessee has been received back unserved with the remarks of the

ITA Nos. 470 to 473/ Chd/2017- M/s BCL Homes Ltd, Zirakpur, Mohali 2

postal authorities that the office is locked. A perusal of the record also

reveals that notice was earlier sent on 19.3.2018, which remained

‘unserved’ and had been received back. Neither the assessee has given

correct address nor the counsel for the assessee has come in appearance

despite a separate notice issued to him. 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 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 these appeals as

unadmitted.

3.

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.”

4.

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.

5.

Their Lordships of Hon’ble Supreme Court in the case of ‘CIT

vs. B. Bhattachargee & Another’ (118 ITR 461 at page 477-478) held

ITA Nos. 470 to 473/ Chd/2017- M/s BCL Homes Ltd, Zirakpur, Mohali 3

that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same.

6.

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

7.

In the result, all the appeals of the assessee are dismissed in limine.

Order pronounced in the Open Court

Sd/- Sd/- (अ�नपूणा� गु�ता / ANNAPURNA GUPTA) (संजय गग� / SANJAY GARG) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member Dated : 09.10.2018 “आर.के.”

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

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