Satish Kumar, Meerut vs Assessee

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'G', NEW DELHI Before Sh. N. K. Saini, AM And Sh. H. S. Sidhu, JM ITA No. 1025/Del/2013 : Asstt. Year : 2006-07 Sh. Satish Kumar, Vs Income Tax Officer, C/o Vinod Kumar Goel, 282, Ward-2(3), Boundary Road, Civil Lines, Meerut Meerut (APPELLANT) (RESPONDENT) PAN No. ANSPK2667C Assessee by : None Revenue by : Sh. B. R. R. Kumar, Sr. DR Date of Hearing : 27.04.2015 Date of Pronouncement : 27.04.2015

ORDER Per N. K. Saini, AM:

This is an appeal by the assessee against the order dated 06.09.2012 of ld. CIT(A), Meerut.

2. Earlier this case was fixed for hearing on 16.10.2014 and on the request of the assessee, the case was adjourned for hearing on 27.04.2015. The said date of hearing was announced in the open court in the presence of both the parties. 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.

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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.

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7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution.

8. In the result, the appeal filed by the assessee is dismissed. (Order Pronounced in the Court on 27/04/2015)

Sd/- Sd/-

(H. S. Sidhu) (N. K. Saini) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27/04/2015 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR