The Punjab Institute Of Cooperative ... vs Assessee

The Punjab Institute of Vs. The C.I.T. I, Cooperative Training Ltd., Chandigarh. SCO 16, Sector 7-C, Madhya Marg, Chandigarh. PAN: AAABT2070R (Appellant) (Respondent)

Appellant by : None Respondent by : Dr.Amarveer Singh, DR

Date of hearing : 10.02.2015 Date of Pronouncement : 10.02.2015

PER BHAVNESH SAINI, J.M. :

This appeal filed by the assessee is directed against the

order of the learned Commissioner of Income Tax-I,

Chandigarh dated 29/30.12.2011 rejecting the registration

under section 12A of the Act.

2. On the last date of hearing the appeal was adjourned for

10.2.2015 on the request of the learned counsel for assessee.

However, on the date fixed none appeared on behalf of the

assessee despite service of notice. It, therefore, appears that

the assessee is no more interested in prosecuting the appeal.

Therefore, the appeal of the assessee is liable to be dismissed. 2

The laws aid those who are vigilant, not those who sleep upon

their rights. The principle is embodied as well known dictum,

'VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUNT'.

Considering the facts and keeping in view the provisions of

Rule 19(2) of the Appellate Tribunal Rules as were considered

in 38 ITD 320 (Del) in the case of CIT v Multiplan India Ltd.,

we treat this appeal as unadmitted.

3. Similar view has been taken by Hon'ble M.P. High Court

in the case of Estate of Late Tukojirao Holkar v CWAT 223 ITR

480 wherein it has been held as under:-

" I f t h e p a r t y , a t wh o s e i n s t a n c e t h e r e f e r e n c e i s made, f ails to appear at the hearing, or f ails in taking steps f or preparation of the paper books so as to enable hearing of the ref erence, the c o u r t i s n o t b o u n d t o a n s we r t h e r e f e r e n c e . "

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 v B.N. Bhattarchargee And Another 118 ITR 461 at page

477-78 held that the appeal does not mean, mere filing of the

memo of appeal but effectively pursuing the same.

6. So by respectfully following the view taken in the cases

cited (supra), we dismiss this appeal filed by the assessee for

non prosecution.

3

7. In the result, the appeal filed by the assessee is

dismissed.

Order pronounced in the open court on this 10th day of

February, 2015.

Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER

Dated : 10 t h Februray, 2015

*Rati*

Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR.

Assistant Registrar, ITAT, Chandigarh