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TMI Blog2019 (3) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter back to the A) for AY 2014-2015 for consideration in similar circumstances - HELD THAT - Since the matter already stands remitted back to the Assessing Officer for Assessment Year 2014-2015, we are inclined to restore the matter back to the learned Assessing Officer for the present Assessment Year 2012-2013 as well, so that the Assessee can be heard before the Assessing Authority on merits de novo with regard to both Assessment Years and parity. X X X X Extracts X X X X X X X X Extracts X X X X ..... red as a reasonable one so as to condone the delay of 87 days. The approach of the assessee herein is very casual and requires no sympathy from our end, since he has not shown good and sufficient reasons to condone the delay. Accordingly, we place reliance on the order of the Third Member of the Co-ordinate Bench of Tribunal in the case of JCIT vs. TRACTORS & FARM EQUIPMENTS LTD., reported in (2007) 104 ITD 149 (ITAT (Chen) wherein held that :- 'The law assists those who are vigilant, not those who sleep over their rights. This principle is embodied in the dictum : vigilantibus non doemientibus jura subveniunt. The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the said learned Tribunal in the case of the Assessee itself, dated 18.09.2018, wherein, a different bench of the learned Tribunal remitted the matter back to the Assessing Officer for Assessment Year 2014-2015 for consideration in similar circumstances. The relevant portion of the said order is also quoted below for ready reference : "5. We have heard both sides, perused the material available on record and gone through the orders of authorities below. The AVO Carbon group company is engaged in the business of design, manufacturing and distribution of carbon brushes of brush assembly for the automotive and consumer goods. The non-resident company entered into a service agreement with AVO Carbon India Pvt.Ltd., being its subsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve one more opportunity, we remit the matter back to the file of the Assessing Officer to consider the submissions, if any, and decide the issue in accordance with law after allowing an opportunity of being heard to the assessee." 4. Since the matter already stands remitted back to the Assessing Officer for Assessment Year 2014-2015, we are inclined to restore the matter back to the learned Assessing Officer for the present Assessment Year 2012-2013 as well, so that the Assessee can be heard before the Assessing Authority on merits de novo with regard to both Assessment Years and parity. 5. Accordingly, we allow this Appeal of the Assessee; set aside the order passed by the learned Tribunal; and remit the matter back to the Assessing Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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