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M/s Partap Silicamet (P) Ltd., 101, Sewak Chamber-I, 2099/38, Naiwala, Karol Bagh, New Delhi Vs. Income Tax Officer, Ward-14(2), New Delhi
November, 20th 2014
                   DELHI BENCH `F', NEW DELHI
          Before Sh. N. K. Saini, AM And Sh. I. C. Sudhir, JM
               ITA No. 4808/Del/2010 : Asstt. Year: 2007-08

M/s Partap Silicamet (P) Ltd.,      Vs Income Tax Officer,
101, Sewak Chamber-I,                  Ward-14(2),
2099/38, Naiwala, Karol Bagh,          New Delhi
New Delhi
(APPELLANT)                             (RESPONDENT)
                   Assessee by : None
                   Revenue by : Sh. M. B. Reddy, CIT, DR

Date of Hearing : 19.11.2014          Date of Pronouncement : 19.11.2014

Per N. K. Saini, AM:
      This is an appeal by the assessee against the order dated 25.8.2010 of
ld. CIT(A)-XVII, New Delhi.

2.    Earlier this case was fixed on 09.06.2014 and was adjourned for
today i.e. 19.11.2014 since the ld. Counsel for the assessee filed the paper
book on the said date and the date was announced in the open Court in the
presence of both the parties. However, during the course of hearing,
neither anybody was present on behalf of the assessee nor the adjournment
was sought. 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,
                                      2                     ITA No. 4808/Del/2010
                                                            Partap Silicamet (P) Ltd.

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

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 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. 4808/Del/2010
                                                                           Partap Silicamet (P) Ltd.

8.       In the result, the appeal filed by the assessee is dismissed.
        (Order pronounced in the open Court on 19/11/2014).

             Sd/-                                                           Sd/-
  (I. C. Sudhir)                                               (N. K. Saini)
JUDICIAL MEMBER                                           ACCOUNTANT MEMBER
Dated: 19/11/2014
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
                                                                 ASSISTANT REGISTRAR

                                                        Date     Initial
1.     Draft dictated on                            19.11.2014               PS
2.     Draft placed before author                   19.11.2014               PS
3.     Draft proposed & placed before the                                    JM/AM
       second member
4.     Draft discussed/approved by Second                                    JM/AM
5.     Approved Draft comes to the Sr.PS/PS                                  PS/PS
6.     Kept for pronouncement on                                             PS
7.     File sent to the Bench Clerk                                          PS
8.     Date on which file goes to the AR
9.     Date on which file goes to the Head Clerk.
10.    Date of dispatch of Order.
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