IN THE INCOME TAX APPELLATE TRIBUNAL
              DELHI BENCH "SMC" NEW DELHI

     BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER

                  I.T.A. No.7373/DEL/2018
                  Assessment Year: 2014-15

Mahendra Kumar Mogha,           v.    ITO, Ward-29(2),
W-25, Ground Floor, Greater           New Delhi.
Kailash, Part-I,
New Delhi.
TAN/PAN: AAMPM 9505E
(Appellant)                           (Respondent)

Appellant by:             None
Respondent by:            Shri S.L. Anuragi, Sr.D.R.
Date of hearing:          16 04 2019
Date of pronouncement:    16 04 2019


                          ORDER

     The aforesaid appeal has been filed by the assessee
against the impugned order dated 27.09.2018 passed by the
Commissioner of Income Tax (Appeals)-X, New Delhi for
Assessment Years 2014-15.

2.   The appeal was fixed for hearing before the Bench on
16.04.2019 but none appeared on behalf of the assessee. The
notice of hearing was sent to the assessee through Registered
Post on 29.01.2019 but none appeared on behalf of the
assessee nor any application seeking adjournment filed. 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 subveniunt".
3.   Under these circumstances, in my considered opinion,
the assessee is not interested in prosecuting the appeal. I,
                                                     I.T.A. No.7373/DEL/2018    2







   therefore, hold that this appeal is liable to be dismissed for
   non prosecution. In this regard, I place reliance upon
   following case laws:-
             1.    CIT vs. Multiplan India Ltd., 38 ITD 320 (Del)

             2.   Estate of Late Tukojirao Holkar vs. CWT, 223 ITR 480 (M.P.)
             3.   New Diwan Oil Mills vs. CIT (2008) 296 ITR 495 (P&H)
             4. CIT vs. B. N. Bhattachargee And Another, 118 ITR 461(SC).

   4.      Respectfully following the view taken in the cases cited
   above, I dismiss the appeal filed by the assessee for
   non prosecution.






   5.     In the result, the appeal of the assessee is dismissed.

   Order pronounced in the open Court on 16th April, 2019.


                                                             Sd/-
                                                         [AMIT SHUKLA]
                                                       JUDICIAL MEMBER
DATED: 16th April, 2019
PKK: