M/S HIMACHAL GRAMIN BANK,MANDI vs. JCTI, RANGE, MANDI

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ITA 1574/CHANDI/2017Status: DisposedITAT Chandigarh04 October 2018AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the law aids those who are vigilant and not those who sleep on their rights. Following established legal principles and case law, the tribunal decided to dismiss the appeal for non-prosecution.

What were the facts?

The assessee filed an appeal before the ITAT. However, despite service of notice, the assessee did not appear for the hearing. The tribunal noted that the assessee seemed uninterested in pursuing the appeal.

What were the issues?

The primary issue was the non-appearance of the assessee for the hearing of the appeal, leading to a dismissal for non-prosecution.

Which sections of the Income-tax Act were involved?

N/A

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Cases cited in this judgment(4)Show list

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आदेश/Order

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order dated 28.3.2017 of the Commissioner of Income Tax (A), Palampur [hereinafter referred to as ‘CIT(A)’]

2.

No one has put in appearance on behalf of the assessee despite service of notice. 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

ITA No. 1574/Chd/2017- M/s Himachal Gramin Bank, Mandi, H.P. 2

as were considered in the case of CIT vs. Multiplan India Ltd., (38

ITD 320)(Del), we treat this appeal 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

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 this appeal for non-prosecution.

7.

In the result, appeals of the assessee is dismissed in limine. Order pronounced in the Open Court

Sd/- Sd/- बी.आर.आर, कुमार संजय गग� ( B.R.R. KUMAR) (SANJAY GARG ) लेखा सद�य/ Accountant Member �या�यक सद�य/ Judicial Member

�दनांक/Date: 04.10. 2018 “आर.के.”

ITA No. 1574/Chd/2017- M/s Himachal Gramin Bank, Mandi, H.P. 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

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