Sh. Muddasir Nazar, New Delhi vs. ITO, New Delhi
In the result, the appeal filed by the assessee is dismissed
ITA 3515/DEL/2014[2008-09]Status: DisposedITAT Delhi29 Aug 2016AY 2008-09
Bench: Sh. N. K. Sainiita No. 3515/Del/2014 : Asstt. Year : 2008-09 Sh. Muddasir Nazar, Vs Income Tax Officer, B-274, Kabutar Market, Welcome Ward-34(3), Colony, New Seelampur-Iv, New Delhi Delhi-110053 (Appellant) (Respondent) Pan No. Adypn0645H Assessee By : None Revenue By : Sh. S. K. Jain, Sr. Dr Date Of Hearing : 29.08.2016 Date Of Pronouncement : 29.08.2016 Order This Is An Appeal By The Assessee Against The Order Dated 09.12.2013 Of Ld. Cit(A)-Xxvii, New Delhi. 2. Earlier This Case Was Fixed For Hearing On 29.06.2016 & On The Request Of The Ld. Dr Hearing Was Adjourned For Today I.E. 29.08.2016, Both The Parties Noted The Date. However, At The Time Of Hearing Nobody Was Present On Behalf Of The Assessee Neither Any Adjournment Was Sought. 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, 2 Muddasir Nazar “Vigilantibus Et Non Dormientibus Jura Sub Veniunt’. Considering The Facts & 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.
For Appellant: NoneFor Respondent: Sh. S. K. Jain, Sr. DR
…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 sa…