New Diwan Oil Mills v. CIT

296 ITR 495High Court2008#218 most cited

What is New Diwan Oil Mills v. CIT authority for?

The High Court can return a reference unanswered if the assessee fails to appear or provide assistance. This illustrates the broader principle that appellate authorities have inherent power to dismiss appeals for non-prosecution when a party does not effectively pursue their case.

351

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

New Diwan Oil Mills v. CIT · 296 ITR 495 · dismissal for non-prosecution · assessee non-appearance · failure to assist court · High Court reference unanswered · Section 250(6) · inherent power to dismiss appeal · effective pursuit of appeal

Issues it is cited on

Judgments citing New Diwan Oil Mills v. CIT

Smt. Sangeeta Goyal, New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 3842/DEL/2013[2006-07]Status: DisposedITAT Delhi21 Sept 2016AY 2006-07

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2006-07 Ms. Sangeeta Goyal, M-90, Vs. Income Tax Officer, Ward- Greater Kailash-Ii, New 23(2), New Delhi Delhi Pan : Adppg7309A (Appellant) (Respondent) Appellant By None Respondent By Sh. N.K. Bansal, Sr. Dr Date Of Hearing 20.09.2016 Date Of Pronouncement 21.09.2016 Order Per O.P. Kant, A.M.: The Present Appeal, By The Assessee, Is Directed Against The Order Of Learned Commissioner Of Income Tax (Appeals)- Xxiii, New Delhi, Dated 21.03.2013 For Assessment Year 2006- 07. 2. This Is The Recalled Matter Which Was Dismissed Vide Order Of Itat Dated 19.12.2013 For Want Of Prosecution As Non- Appeared On Behalf Of The Assessee Despite Issuance Of Notice Regarding Next Date Of Hearing. The Matter Was Recalled Vide Order Of Itat Dated 05.01.2015 Passed In M.A. No. 140/Del/2014. Thereafter, On 22.12.2015, When The Case

…earing, 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. " 4. 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 3 AY: 2006-07 remained absent and there was not any assistance from the assessee. 5. 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 p…

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…

Mrs. Ramma Thakur, Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is dismissed for non-prosecution

ITA 813/DEL/2013[2003-04]Status: DisposedITAT Delhi22 Aug 2016AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2003-04 Mrs. Ramma Thakur, D-761, Vs. Income Tax Officer, Ward- Saraswati Vihar, Delhi 25(1), New Delhi Pan : Admpt0093K (Appellant) (Respondent) Appellant By None Respondent By None Date Of Hearing 18.08.2016 Date Of Pronouncement 22.08.2016 Order Per O.P. Kant, A.M.: This Appeal, By The Assessee, Is Directed Against Order Of Learned Commissioner Of Income Tax (Appeals)-Xxiv, New Delhi, Dated 29.11.2012 For Assessment Year 2003-04. 2. When The Case Came Up For Hearing On 16.01.2014, Assessee’S Counsel Requested To Adjourn The Case, Which Was Adjourned To 07.07.2014. On 07.07.2014, When The Case Was Called Out, None Turned Up On Behalf Of The Assessee & The Case Was Adjourned To 23.12.2014. Again On 23.12.2014, No One Appeared On Behalf Of The Assessee & The Case Was Adjourned To 18.05.2014. Thereafter, The Case Was Listed For Several Times But Due To Non-Functioning Of The Bench The Case

…earing, 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. " 4. 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. 5. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) 3 ITA No. 813/Del/2013. AY : 2003-04 held that the appeal does not mean, mere filing of the memo of a…