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Income Tax Appellate Tribunal – Chandigarh
Mala Builders Pvt. Ltd., … vs Assessee on 16 February, 2015
       IN THE INCOME TAX APPELLATE TRIBUNAL
         CHANDIGARH BENCH 'B', CHANDIGARH

     BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
        AND SHRI T.R.SOOD, ACCOUNTANT MEMBER


                 ITA Nos.433 to 439 /Chd/2014
             (Assessment Years : 2004-05 to 2010-11)


Mala Builders Pvt. Ltd.,           Vs.                 The A.C.I.T
SCO 98-99, Sub City Centre,                            Central Circle II
Sector 34, Chandigarh.                                 Chandigarh.
PAN: AABCN0099B
(Appellant)                                            (Respondent)

             Appellant     by      :      None
             Respondent by         :      Shri Manjit Singh, DR

             Date of hearing   :                 16.02.2015
             Date of Pronouncement        :      16.02.2015



                                 O R D E R

PER BENCH :

All the appeals by the assessee are directed against the

different orders of the learned Commissioner of Income Tax

(Appeals)(Central), Gurgaon dated 28.2.2014 for the above

assessment years.

2. The record reveals that earlier the notice was served

upon the assessee and the appeals were adjourned on the

request of the learned counsel for assessee. Thereafter the

appeals were again taken up for hearing and the assessee was

notified the date of hearing through registered post. The

registered post did not return back to the office of the
2

Tribunal and, therefore, deemed to be served upon the

assessee in ordinary course. But despite service of notice,

none appeared on behalf of the assessee at the time of hearing

of the appeals. It, therefore, appears that the assessee is no

more interested in prosecuting the appeals. Therefore, the

appeals of the assessee are liable to be dismissed. The laws

aid those who are vigilant, not those who sleep upon their

rights. The principle is embodied as well known dictum,

‘VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUNT’.

Considering the facts and keeping in view the provisions of

Rule 19(2) of the Appellate Tribunal Rules as were considered

in 38 ITD 320 (Del) in the case of CIT v Multiplan India Ltd.,

we treat these appeals as unadmitted.

3. Similar view has been taken by Hon’ble M.P. High Court

in the case of Estate of Late Tukojirao Holkar v CWAT 223 ITR

480 wherein it has been held as under:-

” I f t h e p a r t y , a t wh o s e i n s t a n c e t h e r e f e r e n c e i s
made, f ails to appear at the hearing, or f ails in
taking steps f or preparation of the paper books
so as to enable hearing of the ref erence, the
c o u r t i s n o t b o u n d t o a n s we r t h e r e f e r e n c e . ”

4. 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.

5. Their Lordships of Hon’ble Supreme Court in the case of

CIT v B.N. Bhattarchargee And Another 118 ITR 461 at page
3

477-78 held that the appeal does not mean, mere filing of the

memo of appeal but effectively pursuing the same.

6. So by respectfully following the view taken in the cases

cited (supra), we dismiss the appeals filed by the assessee for

non prosecution.

7. In the result, all the appeals filed by the assessee are

dismissed.

Order pronounced in the open court on this 16th day of

February, 2015.

          Sd/-                                       Sd/-
     (T.R.SOOD)                              (BHAVNESH SAINI)
ACCOUNTANT MEMBER                            JUDICIAL MEMBER

Dated : 16 t h February, 2015

*Rati*

Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR.

Assistant Registrar,
ITAT, Chandigarh


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