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2018 (5) TMI 1076 - AT - Income TaxNon prosecution of appeal by assessee - noncompliance of notices and not furnishing the required details - Held that:- The assessment order was framed u/s 143(3) of the Act due to noncompliance of notices and not furnishing the required details. On appeal by the assessee, the ld. CIT(A) passed the ex parte order due to noncompliance of notices for hearings. The ld. CIT(A) fixed the date for hearings on 24/06/2016, 21.07.2016, 30.08.2016, 26.10.2016 & 22.12.2016 but the assessee neither appeared nor filed any adjournment petition on those dates. The law assists those who are vigilant and not those who sleep over their rights; i.e. “vigilantibus non dormientibus, jura subveniunt”. Appeal of the assessee is dismissed for non-prosecution.
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