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TMI Blog2016 (3) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessee is not interested to prosecute the matter. HELD THAT:- As nobody appeared on behalf of the assessee today i.e., on 15.03.2016, despite the fact that the notice for the hearing on 15.03.2016 was sent to the assessee by RPAD on 04.02.2016. It is, therefore, presumed that in spite of notice of hearing being received, the assessee did not appear before the Bench on the date of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhattachargee Another [ 1979 (5) TMI 4 - SUPREME COURT] held that the appeal does not mean, mere filing of the memo of appeal but effectively pursuing the same. We dismiss the appeal of the assessee for non-prosecution - Shri P.M. Jagtap, A.M. And Shri S.S. Viswanethra Ravi, J.M. For the Appellant : None. For the Respondent : Shri Rajat Kr. Kureel, CIT, DR. ORDER SHRI S.S. VISWANETHRA RAVI, J.M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is not interested to prosecute the matter. 3. 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 considered in the case of CIT vs. Multipl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nother (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. 7. So by respectfully following the view taken in the cases cited supra, we dismiss the appeal of the assessee for non-prosecution. 8. In the result, the appeal filed by the assessee is dismissed. Order Pronounced in the Open Court on 15th March, 2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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