M S Modage Housing Development Mohali v. Income Tax Officer Mohali

1 In The Income Tax Appellate Tribunal Division Benchb Chandigarh Before Smt Diva Singh Judicial Member And Dr B R R Kumar Accountant Member Ita No 858 Chd 2017 Assessment Years 2008 09 Modage Housing Development Vs The Ito 394 Phase 3 B 1 Ward 6 2 Mohali Mohali Pan No Aaecm 2074 M Appellant Respondent Assessee By None Department By Shri Manjit Singh Date Of Hearing 26 09 2017 Date Of Pronouncement 14 12 2017 Order Per Dr B R R Kumar Am The Present Appeal Has Been Filed By The Assessee A Gainst The Order Of The Ld Cit A 2 Chandigarh Dt 08 03 2017 2 The Appeal Was Filed By The Assessee On 24 05 2017 And The Date Of Hearing Was Fixed For 18 07 2017 And The Case Was F Urther Adjourned To 26 09 2017 The Notice Of Hearing Was Sent To The A Ssessee And Was Duly Served Today When The Case Was Called For Hearing Nobody Attended Even No Application Seeking Adjournment Was Filed The Laws Aid Those Who Are Vigilant Not Those Who Sleep Upon Their Rights This Princip Le Is Embodied In Well Known Dictum Vigilantibus Et Non Dormientibus Jura Subve Niun 3 Under These Circumstances In Our Considered Opi Nion Assessee Is Not Interested In Prosecuting The Appeal As Such We Ho Ld That This Appeal Is Liable To Be Dismissed For Non Prosecution In This Regard We Placed 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 2 4 Respectfully Following The View Taken In The Cas Es Cited Supra We Dismiss The Present Appeal Filed By The Assessee For Non Pr Osecution 5 Before Parting It Is Appropriate To Add That In Case The Assessee Is Able To Show That There Was A Reasonable Cause For Non Repr Esentation On The Date Of Hearing It Would Be At Liberty If So Advised To Pra Y For A Recall Of This Order 6 In The Result The Appeal Filed By The Assessee Is Dismissed Order Pronounced In The Open Court Sd Sd Diva Singh Dr B R R Kum Ar Judicial Member Accountant Member Dated 14 12 2017 Ag Copy To 1 The Appellant 2 The Respondent 3 The Cit 4 The Cit A 5 The Dr