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TMI Blog2015 (10) TMI 1615X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the above facts and circumstances of the case, we are of the considered opinion, that Ld. CIT(A) has not given sufficient opportunity to the assesee and proceeded exparte qua assessee, which is contrary to the principles of natural justice. Therefore, the impugned order is not sustainable in the eyes of law. In the interest of justice, we set aside the issue in dispute to the file of the Ld. CIT(A) with the direction to decide the same afresh, under the law, after providing sufficient opportunity to the assessee. Assessee is also directed to cooperate with the Ld. CIT(A) and not to take unnecessary adjournment. - Decided in favour of assessee for statistical purposes. - I.T.A. No. 437/DEL/2013 - - - Dated:- 15-6-2015 - Shri H. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are the E-Return declaring NIL income was filed by the assessee on 30th September, 2009. The same was processed under section 143(2) of the Act. Notice under section 143(2) of the Income Tax Act, 1961 was issued on 27.9.2010 and served upon the assessee. Thereafter, a questionnaire was issued on 28.7.2011 under section 142(1) alongwith notice under section 143(2) of the I.T. Act, 1961. The Authorised Representative of the assessee attended the assessment proceedings in compliance to the notice under section 142(1)./143(2) of the Income Tax Act, 1961 and furnished information called for from time to time alongwith necessary documents. After going through the documents, AO has completed the assessment u/s. 143(3) of the I.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd letters are being sent seeking adjournments every time citing that Mr. Sunil Bhansali was not well to attend the hearing. 3.3 It is noted that if the appeal has been filed by the appellant, it is his right to be heard. However, for the reasons best known to them the company has not been availing opportunities and the conduct of the appellant clearly indicates that it is not serious about pursuing the appeal. It is an established principle that if one wants to avail the benefits under the law, he cannot simply sleep over his rights. The principle of Vigilantibus non dormetibus jura subvenient clearly applies in this case. 3.4 I, therefore proceed to decide the appeal ex-parte on merits. This course of action is also in line ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal and stated that Ld. CIT(A) erred in passing the exparte order against the principle of natural justice without affording the proper opportunity of being heard to the assessee and submitting his case on merits. Therefore, he requested that the issue in dispute may be sent back to the file of the Ld. CIT(A) to decide the same afresh, under the law, after giving adequate opportunity of being heard. 5. On the other hand, Ld. DR relied upon the order of the lower authorities and requested that the same may be upheld and opposed the request of the assessee 6. We have heard both the counsel and perused the orders passed by the Revenue Authorities, grounds raised by the assessee and we are of the view that the assessee has raised 4 ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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