Silver Streaks Trading P. Ltd., V. ITO, Ward 8(4),

ITA 1137/DEL/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3837 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 26-05-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 08-03-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GAJANAND MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI K.D. RANJAN, ACCOUNTANT MEMBER ITA NO.1137/DEL./2007 (ASSESSMENT YEAR : 2002-03) M/S. SILVER STREAKS TRADING PVT. LTD., VS. ITO, WA RD 8 (4), 4957, SADAR BAZAR, NEW DELHI. NEW DELHI. (PAN : AABCS8265K) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI GAJANAND MEENA, CIT DR ORDER PER R.P. TOLANI, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R OF CIT (APPEALS) FOR THE ASSESSMENT YEAR 2002-03. 2. TODAY I.E. ON 26.05.2010 WHEN THE CASE WAS CALLE D ON BOARD, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN FILED BEFORE THE TRIBUNAL. IN THE RECENT PAST ALSO , I.E. ON 7.10.2009, 7.12.2009 AND 11.2.2010, THE CASE WAS ADJOURNED AT THE REQUES T OF THE LEARNED COUNSEL FOR THE ASSESSEE. IT SEEMS THAT THE ASSESSEE IS NO T INTERESTED IN PROSECUTING THE APPEAL; HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE UNADMITTED AND DISMISSED, FOR NON-PROSECUTION. THE LAWS ASSIST TH OSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. CONSI DERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE ITA NO.1137/DEL./2007 2 CONSIDERED IN THE CASE OF MULTIPLAN INDIA, REPORTE D IN 38 ITD 320 (DEL) AND IN VIEW OF THE DECISION OF THE MADHYA PRADESH HIG H COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 I TR 480, WE DISMISS THIS APPEAL IN LIMINE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THE ORDE R AND EXPLAINING THE REASONS ETC. FOR NON-COMPLIANCE AND IF THE BENCH IS SO SAT ISFIED ABOUT THE REASONS ETC., THEN THIS ORDER MAY BE RECALLED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSE E IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 26 TH DAY OF MAY, 2010 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (K.D. RANJAN) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 26 TH DAY OF MAY, 2010 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.