M/S. SHREE MAHAVIR TIMBER TRADERS,DELHI vs. ITO, NEW DELHI

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ITA 412/DEL/2014Status: DisposedITAT Delhi13 October 2015AY 2008-093 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, citing the principle that law aids the vigilant, dismissed the appeal for non-prosecution. The assessee was deemed not interested in pursuing the matter.

What were the facts?

The assessee failed to appear for the hearing of their appeal before the ITAT, despite receiving proper notice. This was not the first instance of non-appearance.

What were the issues?

Whether an appeal should be dismissed due to the assessee's persistent non-prosecution and failure to appear for hearings.

Which sections of the Income-tax Act were involved?

N/A

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 ‘SMC-2’, NEW DELHI

Before: Sh. N. K. Saini

Hearing: 13.10.2015Pronounced: 13.10.2015

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI Before Sh. N. K. Saini, Accountant Member Asstt. Year : 2008-09 M/s Shree Mahavir Timber Traders, Vs Income Tax Officer, 641-B, Loni Road, Shahdara, Ward-34(2), Delhi-110032 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAQFS7774P Assessee by : None Revenue by : Sh. P. D. Taneja, Sr. DR Date of Hearing : 13.10.2015 Date of Pronouncement : 13.10.2015 ORDER Per N. K. Saini, AM:

This is an appeal by the assessee against the order dated 23.05.2013 of ld. CIT(A)-XXVII, New Delhi.

2.

During the course of hearing nobody was present on behalf of the assessee neither any adjournment was sought. In spite of the fact that the notice of hearing was issued to the assessee on 22.09.2015 by Registered Post which had not been yet received back. Earlier also, when the case was fixed for hearing on 08.09.2015, there was no representation from the assessees side. It, therefore, appears that the assessee is not interested to prosecute the matter.

2 Mahavir Timber Traders 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.

3 Mahavir Timber Traders 7. So by respectfully following the view taken in the cases cited supra, I dismiss the appeal for non-prosecution.

8.

In the result, the appeal filed by the assessee is dismissed. (Order Pronounced in the Court on 13/10/2015)

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