TMI Blog2015 (12) TMI 1843X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Postal Authority. We find that on earlier occasion, when the case was listed the matter was adjourned at the request of the assessee. 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 SUB VENI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t yet been returned back by the Postal Authority. We find that on earlier occasion, when the case was listed the matter was adjourned at the request of the assessee. It, therefore, appears that the assessee is not interested to prosecute the matter. 3. The law aids those who are vigilant, not those who sleep upon their rights. This principle is embodied in well known dictum, VIGILANTIBUS ET NO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95) returned the reference unanswered since the assessee remained absent and there was not any assistance from the assessee. 6. 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. 7. So by respectfully following the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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