M/S. BRUSHMAN (INDIA) LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 1085/DEL/2014Status: DisposedITAT Delhi13 January 2016AY 2009-102 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 if sufficient cause for non-appearance was shown.

What were the facts?

The assessee filed an appeal before the ITAT but did not appear for the hearing despite receiving notice. No adjournment application was filed. The Tribunal noted that the assessee appeared to be uninterested in prosecuting the matter.

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

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.

Income Tax Appellate Tribunal, DELHI BENCH ‘A NEW DELHI

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

For Respondent: Shri K.K. Jaiswal, Sr. DR
Hearing: 13.01.2016Pronounced: 13.01.2016

ORDER

Per L.P. Sahu, Accountant Member:

1.

This is an appeal by the assessee against the order dated 23.12.2013 of ld. CIT(A)-VI, New Delhi for the assessment year 2009-10.

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.

4.

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.”

5.

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. 6. 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. 7. So by respectfully following the view taken in the cases cited supra, we dismiss this appeal for non-prosecution with liberty to assessee that he may move application to recall this order on satisfying the Tribunal with the sufficient cause which prevented him to appear on the date of hearing. 8. In the result, the appeal filed by the assessee is dismissed. Order Pronounced in the Court on 13.01.2016. Sd/- Sd/- (H.S. SIDHU) (L.P. SAHU) Judicial Member Accountant Member Dated : 13.01.2016

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