TMI Blog2014 (6) TMI 884X 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. - Similarly, the hon'ble Punjab and Haryana High Court in the case of New Diwan Oil Mills v. CIT [2005 (2) TMI 108 - PUNJAB AND HARYANA High Court] returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. - appeal does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of hearing was informed to both parties. However, on June 2, 2014, none was present on behalf of the assessee, neither any adjournment was sought. It, therefore, appears that the assessee is not interested to prosecute the matter. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f New Diwan Oil Mills v. CIT [2008] 296 ITR 495 (P H) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 5. Their lordships of the hon'ble Supreme Court in the case of CIT v. B. N. Bhattachargee [1979] 118 ITR 461 (SC) (at pages 477-478) held that the appeal does not mean, mere filing of the memo of appeal but effectively ..... X X X X Extracts X X X X X X X X Extracts X X X X
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