TMI Blog2016 (6) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. Multiplan India Ltd. [ 1991 (5) TMI 120 - ITAT DELHI-D ] we treat this appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee had not given any alternate address, if any. It, therefore, appears that the assessee is not interested to prosecute the matter. 4. 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 Inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. 7. Their Lordships of Hon ble Supreme Court in the case of CIT vs. B. Bhattachargee Another (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. 8. So, respectfully by following the view taken in the cases cited supra, I dismiss the appeal for non-prosecution. The assessee is at liberty to request f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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