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Judgment
Diva Singh, J
This is an appeal filed by the assessee against the order dated 10.12.2012 of CIT(A), LTU, New Delhi pertaining to 2009-10 assessment year. At the time of hearing, no one was present on behalf of the assessee. Accordingly the appeal was passed over. In the second round also the position remained the same. The record shows that on 29.08.2013 also when the appeal was listed for hearing there was no one present on behalf of the assessee. Consequently the notice was issued to the assessee at the address indicated in Column No-10 in the memo of appeal filed by the assessee. The record shows that it was issued on 15.12.2013 fixing the date of hearing on 11.02.2014. Accordingly, in these circumstances, it can be safely presumed that the assessee is not serious in pursuing the present appeal. The law assists those who are vigilant and the assessee's non-representation in the background discussed clearly demonstrates that the assessee is not serious in pursuing the present appeal. Accordingly, we dismiss the appeal in limine. We find support from the order of the Tribunals in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD 320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P). In the said case while dismissing the reference made at the instance of the assessee in default the Hon'ble Court made following observations in their order-
"If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference."
We hasten to add that in case the assessee is able to show that there was a reasonable cause for non-representation on the date of hearing then it may if so advised pray for a recall of this order and decisions on merits. The said order was pronounced on the date of hearing itself.
In the result, the appeal of the assessee is dismissed.