Indian Kanoon - Search engine for Indian Law

Income Tax Appellate Tribunal - Delhi

G & T Resources (Europe) Ltd., New Delhi vs Adit, Dehradun on 31 July, 2017

          IN THE INCOME TAX APPELLATE TRIBUNAL
                DELHI BENCH 'C', NEW DELHI
         Before Sh. N. K. Saini, AM and Sh. Kuldip Singh, JM
             ITA No. 5553/Del/2012 : Asstt. Year : 2004-05
G & T Resources (Europe) Ltd.,   Vs Asstt. Director of Income Tax,
C/o F-04 & 05, Triveni              International Taxation,
Commercial Complex, Sheikh          Dehradun
Sarai, Phase-1,
New Delhi-1100017
(APPELLANT)                          (RESPONDENT)
PAN No. AABCG9877F

                 Assessee by : None
                 Revenue by : Sh. Navin Chandra, CIT DR
Date of Hearing : 31.07.2017     Date of Pronouncement : 31.07.2017

                                 ORDER

Per N. K. Saini, AM:

This is an appeal by the assessee against the order dated 23.11.2006 passed by the AO.

2. Earlier, this case was fixed for hearing on 13.06.2017 and was adjourned for hearing on 31.07.2017 on the written request of the ld. Counsel for the assessee. The said date was pronounced in the Open Court and both the parties were informed. 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.

G & T Resources (Europe) 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.

G & T Resources (Europe) Ltd.

7. So, respectfully 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 31/07/2017) Sd/- Sd/-

  (Kuldip Singh)                                     (N. K. Saini)
JUDICIAL MEMBER                                ACCOUNTANT MEMBER
Dated: 31/07/2017
*Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5.DR: ITAT
                                                      ASSISTANT REGISTRAR