2018 (2) TMI 2030 - AT - Income Tax

Dismissal of appeal filed by the assessee for non prosecution - HELD THAT - As the assessee is not interested in prosecuting the appeal. We therefore hold that this appeal is liable to be dismissed for non prosecution. See MULTIPLAN INDIA (PRIVATE) LIMITED. 1991 (5) TMI 120 - ITAT DELHI-D ESTATE OF LATE TUKOJIRAO HOLKAR VERSUS COMMISSIONER OF WEALTH-TAX 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT NEW DIWAN OIL MILLS. VERSUS COMMISSIONER OF INCOME-TAX. 2005 (2) TMI 108 - PUNJAB AND HARYANA HIGH COURT and BN BHATTACHARGEE AND ANOTHER 1979 (5) TMI 4 - SUPREME COURT

Summary

Issues: Non-prosecution of appeal by the assessee before the Appellate Tribunal ITAT Delhi for assessment year 2010-11.

The Appellate Tribunal ITAT Delhi heard an appeal filed by the assessee against the order passed by the Dispute Resolution Panel-III, New Delhi for the assessment year 2010-11. The appeal was scheduled for a hearing on 08/02/2018, but no one appeared on behalf of the assessee. The notice of hearing sent via Registered Post was returned with a remark 'left', indicating non-receipt by the assessee. No application seeking adjournment was filed. The Tribunal noted the legal principle that the law aids those who are vigilant, not those who sleep upon their rights. Citing various case laws, including CIT vs. Multiplan India Ltd. and CIT vs. B. N. Bhattachargee, the Tribunal held that the assessee showed no interest in prosecuting the appeal. Consequently, the Tribunal dismissed the appeal for non-prosecution, following the precedent set in the cases mentioned. The order was pronounced on 8th February 2018.