M/s India Petroleum C-140, 1st Floor, Defense Colony, New Delhi-110024 Vs. DCIT, Central Circle-07 (erstwhile DCIT CC-12), New Delhi
October, 05th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH `SMC-II', NEW DELHI
Before Sh. N. K. Saini, AM
ITA No. 4734/Del/2015 : Asstt. Year : 2005-06
ITA No. 4735/Del/2015 : Asstt. Year : 2005-06
M/s India Petroleum Vs DCIT, Central Circle-07
C-140, 1 Floor, Defense Colony, (erstwhile DCIT CC-12),
New Delhi-110024 New Delhi
PAN No. AAAFI9089H
Assessee by : None
Revenue by : Sh. T. Vasantan, Sr. DR
Date of Hearing : 01.10.2015 Date of Pronouncement : 01.10.2015
These two appeals by the assessee are directed against the
separate orders each dated 16.03.2015 of ld. CIT(A)-XXIV,
2. These appeals are barred by limitation by 56 days. The
Power of Attorney filed by the assessee is also defective as the
same is without stamp fee. Earlier these cases were fixed for
hearing on 27.08.2015 and adjourned for today i.e. 01.10.2015
as nobody was present on the said date. Today also when the
cases were called for hearing nobody was present on behalf of
the assessee neither any adjournment was sought. It, therefore,
2 ITA Nos. 4734 & 4735/Del/2015
appears that the assessee is not interested to prosecute the
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
3 ITA Nos. 4734 & 4735/Del/2015
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, I dismiss the appeal for non-prosecution.
8. In the result, the appeal filed by the assessee is dismissed.
(Order Pronounced in the Court on 01/10/2015)
(N. K. Saini)
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