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Income Tax Appellate Tribunal - Delhi

M/S. Jai Parkash Garg Education Trust ... vs Cit, Karnal on 23 July, 2018

          IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCH "D" NEW DELHI

       BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
                          &
     SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER

                  I.T.A. No.5439/DEL/2014
                  Assessment Year: 2014-15

Jai Prakash Garg Education       v.   CIT, Karnal.
Trust Society,
1677, Sector-7, UE, Karnal
TAN/PAN: AAAAJ 8552H
(Appellant)                           (Respondent)

Appellant by:             None
Respondent by:            Vijay Verma, CIT-DR
Date of hearing:          23 07 2018
Date of pronouncement:    23 07 2018


                          ORDER

PER AMIT SHUKLA, J.M.:

The aforesaid appeal has been filed by the assessee against the impugned order dated 12.08.2014 passed by the CIT, Karnal.

2. The appeal was fixed for hearing before the Bench on 23.07.2018, but none appeared on behalf of the assessee. The notice of hearing was sent to the assessee through RPAD but none appeared on behalf of the assessee nor any application seeking adjournment filed. 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 subveniunt".

3. Under these circumstances, in our considered opinion, the assessee is not interested in prosecuting the appeal. We, therefore, hold that this appeal is liable to be dismissed for non prosecution. In this regard, we place reliance upon following case laws:-

1. CIT vs. Multiplan India Ltd., 38 ITD 320 (Del)

2. Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.)

3. New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H)

4. CIT vs. B. N. Bhattachargee And Another, 118 ITR 461(SC).

4. Respectfully following the view taken in the cases cited above, we dismiss the appeal filed by the assessee for non prosecution. However, if the assessee on a genuine and bonafide grounds places on record the reason for non appearance, then he would be at liberty to approach this Tribunal for recall of order.

5. In the result, appeal of the assessee is dismissed.

Order pronounced in the open Court on 23rd July, 2018.

          Sd/-                                              Sd/-
   [PRASHANT MAHARISHI]                                 [AMIT SHUKLA]
    ACCOUNTANT MEMBER                                 JUDICIAL MEMBER

DATED: 23rd July, 2018
PKK: