SMT TANUSRI JASH,BURDWAN vs. ITO, WD-1(3), BURDWAN, BURDWAN

At the time of hearing fixed in this case today, i.e. 15.06.2016, none has appeared on behalf of the assessee nor any application seeking adjournment has been filed. Even the notice of the said hearing sent to the assessee by Registered Post with A/D at the address given in the appeal memo has been returned back by the postal authorities undelivered with a remark “insufficient address/not known”. The assessee thus has not bothered to provide correct/complete address in order to facilitate the service of notice of hearing. Keeping in view her ./2014 Assessment year: 2008-2009 Page 2 of 2 casual and negligent approach, it appears that the assessee is not seriously interested in prosecuting this appeal filed before the Tribunal.

The law assists those who are vigilant and not those who sleep over their rights. This principle is embodied in the well known dictum - “vigilantibus, non dormientibus, jura subvenient”. Considering the facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules as was considered in the case of CIT –vs.- Multiplan India Pvt. Ltd. 38 ITD 320 (Del.) and the judgment of the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar –vs.- C.W.T. reported in 223 ITR 480, I treat this appeal as unadmitted and dismiss the same for non- prosecution.