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Income Tax Appellate Tribunal, CHANDIGARH BENCHES, ‘B’ CHANDIGARH
Before: SHRI SANJAY GARG & Ms. ANNAPURNA GUPTA
Per Bench:
The captioned appeals have been preferred by the assessees against the separate orders of the Commissioner of Income Tax (Appeals)-5, Ludhiana [hereinafter referred to as ‘CIT(A)’], Ludhiana
dated 29.06.2017 (in ITA 1251/Chd/2017) and 16.06.2017 (in ITA Nos. 1252 & 1253/Chd/2017).
ITA Nos. 1251 to 1253/Chd/2017- M/s Saber Packaging (P) Ltd & Sigma Cartons (P) Ltd Ludhiana 2
No one has come for appearance on behalf of the assessees despite
service of notice. It appears that the assessees are not interested in
perusing its appeals. 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 these appeals as
unadmitted.
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.”
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.
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.
ITA Nos. 1251 to 1253/Chd/2017- M/s Saber Packaging (P) Ltd & Sigma Cartons (P) Ltd Ludhiana 3
So, by respectfully following the view taken in the cases cited supra,
we dismiss the appeals for non-prosecution.
In the result, appeals of the assessees are dismissed in limine. Order pronounced in the Open Court
Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 29.05.2018 Rkk Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR