Income Tax Appellate Tribunal - Jodhpur
Sub Registrar,, Sirohi vs Dit (I&Ci), Jaipur on 5 May, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
DIVISION BENCH, JODHPUR
BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND
SHRI B.C. MEENA, ACCOUNTANT MEMBER
ITA No.156/Jodh/2016
Assessment Year: 2013-14
Sub Regis trar Vs. The DI T(I &CI )
Pindwara Jaipur
Sirohi
PAN No. JDHT01571D
(Appell ant) (Respondent)
Appell ant By : None
Respondent By : Shri. S.K. Meena
Date of hearing : 02/05/2017
Date of Pronouncement : 05/05/2017
ORDER
PER DIVA SINGH, JM
The present appeal has been filed by the assessee wherein the correctness of the order dated 06/01/2016 of Ld. CIT(A)-2, Jodhpur is assailed.
2. At the time of hearing no one was present on behalf of the assessee. The appeal was passed over. In the second round also the position remained the same. Records shows that the appeal has been filed by the assessee on 18/04/2016, wherein on 23/06/2016 the Registry has pointed out multiple defects. Till date the defects remain not cured. The record further shows that the appeal had come up for hearing on 16/01/2017, 02/03/2017 and again on 02/05/2017 for hearing. Whereas on earlier two occasions the appeal was adjourned as the Bench was not functional. However on the instant date no one was present in 2 support of the appeal filed. Notice for the specific date of hearing as per record has been issued to the assessee on 13/04/2017 and proof of service by way of A.D is available on record. In the peculiar facts and circumstances where the assessee has not addressed the defects pointed out and has chosen to remain unrepresented despite issuance of notice the assessee can be presumed to be not serious in pursuing the appeal filed. The appeal of the assessee accordingly is dismissed in limini. Reliance is placed on CIT Vs. Multiplan India Ltd. 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT 223 ITR 480 (M .P.) as laws aid 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". Accordingly the appeal of the assessee is dismissed in limini.
2. Before parting it is appropriate to add that in case the assessee is able to show that there was a reasonable cause for non representation on the date of hearing and it undertakes to cure the defect pointed out it would be at liberty, if so advised to pray for a recall of this order. The said order was pronounced in the open court at the time of hearing itself.
3. In the result, the appeal filed by the assessee is dismissed in limini.
The order is pronounced on 05/05/2017 in the open Court.
Sd/- Sd/- (B.C. MEENA) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER AG Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The Departmental Representative