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TMI Blog2018 (5) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... ex parte order due to noncompliance of notices for hearings. The ld. CIT(A) fixed the date for hearings on 24/06/2016, 21.07.2016, 30.08.2016, 26.10.2016 & 22.12.2016 but the assessee neither appeared nor filed any adjournment petition on those dates. The law assists those who are vigilant and not those who sleep over their rights; i.e. “vigilantibus non dormientibus, jura subveniunt”. Appeal o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee nor any request for adjournment was made. It means that assessee is not interested in prosecuting this appeal. Hence the appeal filed by the assessee is liable to be dismissed for non prosecution. For this view we find support from the following decisions:- (1). In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 478] wherein their Lordships h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as un admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963. 3. We note that in the assessee s case under consideration, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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