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TMI Blog2016 (5) TMI 1600X X X X Extracts X X X X X X X X Extracts X X X X ..... nterested in prosecuting the appeal therefore appeal of the assessee is liable to be dismissed. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in well known dictum, VIGILANTIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT . Considering the facts and keeping in view the provisions of rule 19(2) of the Income-tax Appellate Tribunal Rules as were consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive of both the parties. However on the date fixed on 12/05/2016, none appeared on behalf of the assessee. It therefore appears that assessee is no more interested in prosecuting the appeal therefore appeal of the assessee is liable to be dismissed. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in well known dictum, "VIGILANTIBUS ET NON DORM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their Lordships of Hon'ble Supreme Court in the case of CIT vs. B. Bhattachargee & Another (118 ITR 461 at page 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. 6. So, by respectfully following the view taken in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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