Income Tax Appellate Tribunal - Delhi
Shri Praveen Gupta, Gurgaon vs Acit, Meerut on 5 February, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES: BENCH "D" NEW DELHI
BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER
AND
SRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
ITA No.2943/Del/2016
A.Y. 2010-11
Sh. Praveen Gupta vs. ACIT
D-101, First Floor, Tower No.D Circle 2
Caitriona Residential Apartment Complex Meerut
Ambience Island
Gurgaon 122 001
PAN: ACJPG4777H
(Appellant) (Respondent)
Appellant by: None
Respondent by: Mrs. Naina Soin Kapil, Sr. D.R.
Date of hearing: 31/01/2019
Date of Pronouncement: 05/02/2019
ORDER
PER BEENA A PILLAI, JUDICIAL MEMBER
The present appeal has been filed by the assessee against the order dated 30.03.2016 passed by Ld.CIT(A), Meerut for Assessment Year 2010-11.
2. During the course of hearing today i. e. on 31/02/2019 , inspite of service of notice, nobody was present on behalf of the assessee no r any adjournment req uest received. It therefore , appears that the assessee is not interes ted to prosecute the matter.
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.
ITA 2943/Del/2016 AY:2010-11 Sh. Praveen Gupta, Gurgaon vs. ACIT, Circle 2, Meerut .
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. 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.
6. Respectfully following the view taken in the cases cited supra, we dismiss the appeal for non-prosecution.
8. In the result, appeal filed by assessee stands dismissed.
Order pronounced in the Open Court on 05th February, 2019.
Sd/- Sd/-
(MAHARISHI PRASHANT) (BEENA A PILLAI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dt. 05th February, 2019
*Gmv
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
- TRUE COPY -
By Order,
ASSISTANT REGISTRAR
ITAT Delhi Be
2
ITA 2943/Del/2016 AY:2010-11 Sh. Praveen Gupta, Gurgaon vs. ACIT, Circle 2, Meerut .
Draft dictated on 01/02/2019
Draft placed before author
01/02/2019
Draft proposed & placed before the Second Member Draft discussed/approved by Second Member Approved Draft comes to the Sr. 05/02/19 PS/PS Kept for pronouncement 05/02/19 Order uploaded on File sent to Bench Clerk Date on which the file goes to Head Clerk Date on which file goes to A.R. Date of Dispatch of order 3