Income Tax Appellate Tribunal - Delhi
M/S. Tcs E-Serve International Ltd., ... vs Acit, Gurgaon on 4 May, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES: 'C', NEW DELHI
BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER
AND SMT. BEENA A PILLAI, JUDICIAL MEMBER
ITA No. 1372/Del/2016
AY: 2010-11
TCS e-Serve International Ltd. ACIT, Circle 1 (1)
9th floor, Nirmal bldg. Vs. Gurgaon
Nirman Point
Mumbai 400 021
PAN: AADCC 1577 A
(Appellant) (Respondent)
Appellant by : None.
Respondent by : Sh. SL Anuragi, Sr.D.R
Date of Hearing : 03.05.2018
Date of Pronouncement: 04.05.2018
ORDER
PER BEENA A PILLAI, JUDICIAL MEMBER
The present appeal has been filed by the assessee against the order dated 26.11.2015 passed by Ld.CIT(A)-2, Gurgaon for Assessment Year 2010-11.
2. Duri n g t he cour se of heari n g today, nobody w as pre se n t on behalf of the asse ssee nor a n y adjournme n t reque s t re ce i ved in spite of se rvice of no ti ce of he a rin g. I t the refore, appears tha t t he a sse ssee i s not in te re sted to pro se cu te t he matte r.
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.
14. 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.
7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution.
Order pronounced in the Open Court on 04th May, 2018.
Sd/- Sd/-
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(N.K.SAINI) (BEENA A PILLAI)
ACCOUNTANTMEMBER JUDICIAL MEMBER
Dt. 04th May, 2018
· Mv
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Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
- TRUE COPY -
By Order,
ASSISTANT REGISTRAR
ITAT Delhi Benches
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