Newtrack International Automotives Pvt. Ltd. v. Dy. Commissioner of Income-tax, (TDS), Ghaziabad
[Citation -2016-LL-1004-43]

Citation 2016-LL-1004-43
Appellant Name Newtrack International Automotives Pvt. Ltd.
Respondent Name Dy. Commissioner of Income-tax, (TDS), Ghaziabad
Court ITAT-Delhi
Relevant Act Income-tax
Date of Order 04/10/2016
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags memorandum of appeal • postal authority • memo of appeal
Bot Summary: During the course of hearing nobody was present on behalf of the assessee inspite of the fact that notice of hearing was issued on 17.08.2016 by RPAD at the address mentioned in the impugned order and Form No. 36 which has not yet been returned by the Postal Authority as unserved. In the present case, the assessee had not filed the copy of assessment order in the memorandum of appeal. Similar view has been taken by the Hon ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar vs. CWT 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. Hon ble Punjab Haryana High Court in the case of New Diwan Oil Mills vs. CIT 296 ITR 495) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. Their Lordships of Hon ble Supreme Court in the case of CIT vs. B. Bhattachargee Another held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. The assessee is at liberty to request for setting aside this order by moving an application as per the proviso to Rule 24 of the Income Tax Rules, 1963 and explaining the reasons for its non-appearance. In the result, the appeal filed by the assessee is dismissed.


IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC-3 , NEW DELHI Before Sh. N. K. Saini, Accountant Member ITA No. 6117/Del/2015 : Asstt. Year : 2013-14 Newtrack International Vs Dy. Commissioner of Income Tax, Automotives Pvt. Ltd., 105, 3rd (TDS), Ghaziabad Floor, Hargobind Enclave, Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AACCN7615B Assessee by : None Revenue by : Sh. F. R. Beena, Sr. DR Date of Hearing : 04.10.2016 Date of Pronouncement : 04.10.2016 ORDER This is appeal by assessee against order dated 09.09.2015 of ld. CIT(A)-35, New Delhi. 2. During course of hearing nobody was present on behalf of assessee inspite of fact that notice of hearing was issued on 17.08.2016 by RPAD at address mentioned in impugned order and Form No. 36 which has not yet been returned by Postal Authority as unserved . Earlier also when case was fixed for hearing on 17.08.2016 nobody was present on behalf of assessee neither any adjournment was sought. In present case, assessee had not filed copy of assessment order in memorandum of appeal . It, therefore, appears that assessee is not interested to prosecute matter. 2 ITA No. 6117/Del/2014 Newtrack International Automotive Pvt. Ltd. 3. 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 SUB VENIUNT . Considering facts and keeping in view provisions of rule 19(2) of Income-tax Appellate Tribunal Rules as were considered in case of CIT vs. Multiplan India Ltd., (38 ITD 320)(Del), we treat this appeal as unadmitted. 4. Similar view has been taken by Hon ble Madhya Pradesh High Court in case of Estate of Late Tukojirao Holkar vs. CWT (223 ITR 480) wherein it has been held as under: if party, at whose instance reference is made, fails to appear at hearing, or fails in taking steps for preparation of paper books so as to enable hearing of reference, court is not bound to answer reference. 5. Similarly, Hon ble Punjab & Haryana High Court in case of New Diwan Oil Mills vs. CIT (2008) 296 ITR 495) returned reference unanswered since assessee remained absent and there was not any assistance from assessee. 6. Their Lordships of Hon ble Supreme Court in case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that appeal does not mean, mere filing of memo of appeal but effectively pursuing same. 3 ITA No. 6117/Del/2014 Newtrack International Automotive Pvt. Ltd. 7. So, respectfully by following view taken in cases cited supra, I dismiss appeal for non-prosecution. assessee is at liberty to request for setting aside this order by moving application as per proviso to Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963 and explaining reasons for its non-appearance. 8. In result, appeal filed by assessee is dismissed. (Order Pronounced in Court on 04/10/2016) Sd/- (N. K. Saini) ACCOUNTANT MEMBER Dated: 04/10/2016 Subodh Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR Newtrack International Automotives Pvt. Ltd. v. Dy. Commissioner of Income-tax, (TDS), Ghaziabad
Report Error