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2015 (8) TMI 1512 - AT - Income TaxDismissal of appeal for non prosecution - HELD THAT - These appeals were fixed for hearing before the Bench on 04.08.2015. At the time of hearing none appeared on behalf of the assessee. The notices of hearing were issued by Registered AD on 23.07.2015 but there was no compliance on behalf of the assessee. Even no application seeking adjournment was filed. The laws aid those who are vigilant not those who sleep upon their rights. This principle is embodied in well known dictum VIGILANTIBUS ET NON DORMIENTIBUS JURA SUBVENIUN . Under these circumstances assessee is not interested in prosecuting the appeals. As such hold that these appeals are liable to be dismissed for non prosecution.
Issues: Non-prosecution of appeals by the assessee before the Appellate Tribunal ITAT Allahabad.
Analysis: The judgment pertains to two appeals filed by the assessee against the order of CIT(A), Allahabad for the assessment year 2008-09. The appeals were scheduled for hearing on 04.08.2015. However, no one appeared on behalf of the assessee during the hearing, despite notices being sent via Registered AD on 23.07.2015. No application seeking adjournment was submitted by the assessee. The principle that "laws aid those who are vigilant, not those who sleep upon their rights" was invoked, emphasizing the importance of diligence in legal proceedings. The presiding member of the tribunal concluded that the assessee displayed a lack of interest in prosecuting the appeals. Citing legal precedents such as CIT vs. Multiplan India Ltd., Estate of Late Tukojirao Holkar vs. CWT, New Diwan Oil Mills vs. CIT, and CIT vs. B. N. Bhattachargee, it was determined that the appeals are liable to be dismissed for non-prosecution. The judgment explicitly states that the decision to dismiss the appeals is in line with the views expressed in the aforementioned cases, indicating a consistent application of legal principles. Ultimately, the appeals filed by the assessee were dismissed for non-prosecution, with the order pronounced in open court on 11/08/2015. The judgment underscores the importance of active participation and diligence in legal proceedings, highlighting the consequences of non-compliance and non-prosecution in appellate matters before the tribunal.
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