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This is an appeal by the assessee against the order dated 04.04.2011 of ld. CIT(A)-VII, New Delhi.
2. During the course of hearing nobody was present on behalf of the assessee. The notice of hearing issued on 10.12.2014 was sent to the assessee at the address mentioned in the impugned order and the assessment order which had not been returned by the postal authority. It, therefore, appears that the assessee is not interested 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, Linux Software Pvt. Ltd.
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.
3 ITA No. 3058/Del/2011Linux Software Pvt. Ltd.