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Income Tax Appellate Tribunal - Delhi

M/S Caparo Vehicles Products India ... vs Dcit,, New Delhi on 12 December, 2017

           IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCH 'SMC', NEW DELHI
                Before Sh. N. K. Saini, Accountant Member
           ITA No. 2799/Del/2017 : Asstt. Year : 2013-14
M/s Caparo Vehicles Products        Vs Deputy Commissioner of Income
India Ltd., 101-104, First Floor,      Tax, Circle-5(2),
naurang House, 21, K. G. Marg,         New Delhi
New Delhi-110001
(APPELLANT)                             (RESPONDENT)
PAN No. AADCC0684J
                   Assessee by : None
                   Revenue by : Ms. Ashima Neb, Sr. DR

Date of Hearing : 12.12.2017        Date of Pronouncement : 12.12.2017

                                    ORDER

This is an appeal by the assessee against the order dated 01.03.2017 of ld. CIT(A)-35, New Delhi.

2. Earlier this case was fixed for hearing on 07.11.2017 and on the written request of the department, the appeal was adjourned for today i.e. 12.12.2017. The date of hearing was pronounced in the Open Court and noted by both the parties. However, during the course 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.

Caparo Vehicles Products India Ltd.

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.

Caparo Vehicles Products India Ltd.

7. So, respectfully by following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution. The assessee is at liberty to request for setting aside this order by moving an application as per the proviso to Rule 24 of the Income Tax (Appellate Tribunal) Rules, 1963 and explaining the reasons for its non-appearance.

8. In the result, the appeal filed by the assessee is dismissed. (Order Pronounced in the Court on 12/12/2017) Sd/-

(N. K. Saini) ACCOUNTANT MEMBER Dated: 12/12/2017 *Subodh* Copy forwarded to:

1. Appellant

2. Respondent

3. CIT

4. CIT(Appeals)

5.DR: ITAT ASSISTANT REGISTRAR