M/S. VEG LEASING & FINANCE PVT. LTD.,DELHI vs. DCIT, NEW DELHI

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ITA 408/DEL/2012Status: DisposedITAT Delhi02 February 2016AY 2003-042 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 dismissed the appeal for non-prosecution, citing the principle that law aids the vigilant. The assessee was granted liberty to apply for recall of the order upon showing sufficient cause for absence.

What were the facts?

The assessee filed an appeal against the CIT(A) order for assessment years 2003-04 and 2005-06. Despite notice, the assessee neither appeared nor filed an adjournment application.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the assessee fails to appear for the hearing.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, DELHI BENCH ‘H’ NEW DELHI

Before: SHRI H.S. SIDHU & SHRI L.P. SAHU

For Respondent: Shri V. R. SONBHADRA, Sr. D.R
Hearing: 02.02.2016Pronounced: 02.02.2016

ORDER

Per L.P. Sahu, Accountant Member:

1.

This is an appeal by the assessee against the order dated 25.11.2011 of ld. CIT(A)- XXXI, New Delhi for the assessment year 2003-04 & 2005-06 respectively.

2.

None is present on behalf of the assessee despite notice for hearing issued at the address given in the appeal papers nor any adjournment application has come on record. It, therefore, appears that the assessee is not interested to prosecute the matter.

3.

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.

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