Appeal Dismissed for Non-Appearance: Assessee's Case Rejected by ITAT Delhi

The Appellate Tribunal ITAT Delhi dismissed the appeal filed by the assessee against the order of the Dispute Resolution Panel-III, New Delhi for the assessment year 2010-11 due to non-prosecution. Despite the scheduled hearing date, the assessee did not appear, and no adjournment application was submitted. The Tribunal emphasized the principle that the law supports those who are vigilant and dismissed the appeal, citing precedents like CIT vs. Multiplan India Ltd. and CIT vs. B. N. Bhattachargee, on 8th February 2018.

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Issues: Non-prosecution of appeal by the assessee before the Appellate Tribunal ITAT Delhi for assessment year 2010-11.

The Appellate Tribunal ITAT Delhi heard an appeal filed by the assessee against the order passed by the Dispute Resolution Panel-III, New Delhi for the assessment year 2010-11. The appeal was scheduled for a hearing on 08/02/2018, but no one appeared on behalf of the assessee. The notice of hearing sent via Registered Post was returned with a remark 'left', indicating non-receipt by the assessee. No application seeking adjournment was filed. The Tribunal noted the legal principle that the law aids those who are vigilant, not those who sleep upon their rights. Citing various case laws, including CIT vs. Multiplan India Ltd. and CIT vs. B. N. Bhattachargee, the Tribunal held that the assessee showed no interest in prosecuting the appeal. Consequently, the Tribunal dismissed the appeal for non-prosecution, following the precedent set in the cases mentioned. The order was pronounced on 8th February 2018.

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