Sinhal Overseas Pvt. Ltd, Delhi V. DCIT, New Delhi

ITA 1734/DEL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3796 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2001-2002
• Appeal Filed On: 16-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B KISHORE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G : NEW DELHI) SHRI RAJPAL YADAV, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.1734/DEL./2010 (ASSESSMENT YEAR : 2001-02) M/S. SINHAL OVERSEAS PVT. LTD., VS. DCIT, CIRCLE 8 (1), C-56/1, WAZIRPUR INDUSTRIAL AREA, NEW DELHI. DELHI 110 052. (PAN : AABCS2556B) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI B. KISHORE, DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R OF CIT (APPEALS)- XI, NEW DELHI DATED 15.2.2010 FOR THE ASSESSMENT YE AR 2001-02. 2. TODAY I.E. ON 16.06.2010 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. IT SEEMS THAT THE ASSE SSEE IS NOT 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 THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19 (2) OF THE ITAT RULES, AS ITA NO.1734/DEL./2010 2 WERE CONSIDERED IN THE CASE OF MULTIPLAN INDIA, REP ORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DECISION OF THE MADHYA PRADESH H IGH 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, SHA LL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THE ORDER AND EXP LAINING THE REASONS ETC. FOR NON-COMPLIANCE AND IF THE BENCH IS SO SATISFIED ABO UT 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 16 TH DAY OF JUNE, 2010 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (RAJPAL YADAV) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER 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.