Spriya Gill, Paonta Sahib v. Income Tax Officer, Nahan

ITA 438/CHANDI/2013 | 2005-2006
Pronouncement Date: 26-11-2014 | Result: Dismissed

Appeal Details

RSA Number 43821514 RSA 2013
Assessee PAN AEUPG0998M
Bench Chandigarh
Appeal Number ITA 438/CHANDI/2013
Duration Of Justice 1 year(s) 7 month(s) 3 day(s)
Appellant Spriya Gill, Paonta Sahib
Respondent Income Tax Officer, Nahan
Appeal Type Income Tax Appeal
Pronouncement Date 26-11-2014
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 26-11-2014
Date Of Final Hearing 26-11-2014
Next Hearing Date 26-11-2014
Assessment Year 2005-2006
Appeal Filed On 22-04-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI BHAVNESH SAINI JUDICIAL MEMBER AND SHRI T.R.SOOD ACCOUNTANT MEMBER ITA NO. 438/CHD/2013 ASSESSMENT YEAR : 2005-06 MRS.SPRIYA GILL VS. THE INCOME TAX OFFICER PAONTA SAHIB NAHAN. PAN: AEUPG 0998M (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI J.S.NAGAR DR DATE OF HEARING : 26.11.2014 DATE OF PRONOUNCEMENT : 26.11.2014 O R D E R PER BHAVNESH SAINI J.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS) SHIMAL DATED 25.2.2013 FOR ASSESSMENT YEAR 2005-06. 2. THE RECORD REVEALS THAT ON EARLIER OCCASIONS TH E APPEAL OF THE ASSESSEE WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE. ON THE DATE OF HEARING FIXED ON 26.11.2014 NONE AP PEARED ON BEHALF OF THE ASSESSEE DESPITE NOTIFYING THE DATE O F HEARING THROUGH REGISTERED POST. THEREFORE IT APPEARS THA T THE ASSESSEE IS NO MORE INTERESTED IN PROSECUTING THE A PPEAL. THEREFORE THE APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED. THE LAWS AID THOSE WHO ARE VIGILANT NOT THOSE WHO SLEEP UPON 2 THEIR RIGHTS. THE PRINCIPLE IS EMBODIED AS WELL KN OWN DICTUM VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUNT. CONSIDERING THE FACTS AND KEEPING IN VIEW THE PROVI SIONS 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 THIS APPEAL 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 CW AT 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. 4. SIMILARLY HON'BLE PUNJAB & HARYANA HIGH COURT I N THE CASE OF NEW DIWAN OIL MILLS VS CIT (2008) 296 ITR 4 95 RETURNED THE REFERENCE UNANSWERED SINCE THE ASSESSE E REMAINED ABSENT AND THERE WAS NOT ANY ASSISTANCE FR OM THE ASSESSEE. 5. THEIR LORDSHIPS OF HON'BLE SUPREME COURT IN THE CASE OF CIT V B.N. BHATTARCHARGEE AND ANOTHER 118 ITR 461 A T PAGE 477-78 HELD THAT THE APPEAL DOES NOT MEAN MERE FIL ING OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. 6. SO BY RESPECTFULLY FOLLOWING THE VIEW TAKEN IN T HE CASES CITED (SUPRA) WE DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR NON PROSECUTION. 3 7. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF NOVEMBER 2014. SD/- SD/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH NOVEMBER 2014 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR ITAT CHANDIGARH