M/s. Bharat Packaging, Roorkee V. ITO, Roorkee

ITA 1423/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65705 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-10-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 26-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PIRTHI LAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A.NO.1423/DEL/2012 ASSESSMENT YEAR : 2008-09 BHARAT PACKAGING, M/S SHRAWAN KUMAR & ASSOCIATES, 186/1, SAKET, OPP. AGARWAL DHARMSHALA, ROORKEE. VS. ITO, WARD-01, 16, CIVIL LINES, ROORKEE. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI PIRTHI LAL, SR. DR O R D E R PER A.D. JAIN, JUDICIAL MEMBER:- THIS IS AN APPEAL FILED BY THE ASSESSEE FOR A.Y. 2 008-09 AGAINST THE ORDER OF THE CIT (A)-II, DEHRADUN, DATED 14.02.201 2. 2. AT THE TIME OF HEARING, NONE HAS PUT IN APPEARAN CE ON BEHALF OF THE ASSESSEE. THE NOTICE OF HEARING SENT TO THE ASSESS EE WAS NOT RETURNED UNSERVED. FURTHER, AS PER THE DEFECT NOTICE ISSUE D BY THE REGISTRY, EVEN THE TRIBUNAL FEE IS SHORT BY ` 6,918/-. ALSO, NEITHER COPY OF FORM NO.35 FILED BEFORE THE LD. CIT (A), NOR, COPY OF ASSESSME NT ORDER HAS BEEN FILED. THIS ALSO SHOWS THE DISINTEREST OF THE ASSESSEE IN FILING THE APPEAL. KEEPING IN VIEW THESE FACTS, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. THEREFORE, C ONSIDERING THESE FACTS 2 AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE TRIBUNAL IN CIT VS. MULTIPL AN (INDIA) PVT. LTD, 38 ITD 320 (DEL) AND BY THE HONBLE M.P.HIGH COURT IN THE CASE OF LATE TUKOJI RAO HOLKAR, 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMITTED. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. 4. THE ORDER PRONOUNCED IN THE OPEN COURT ON 10.10. 2012. SD/- SD/- [T.S. KAPOOR] [A.D. JAIN] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 10.10.2012. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR, ITAT, DELHI BENCHES