V And S International (P) Ltd, New Delhi V. DCIT, New Delhi

ITA 1902/DEL/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 4027 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 02-05-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 28-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KISHORE B SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH H : NEW DELHI) SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.1902/DEL./2010 (ASSESSMENT YEAR : 2004-05) M/S. V AND S INTERNATIONAL (P) LTD., VS. DCIT, CIR CLE 17 (1), S 22, 2 ND FLOOR, MANISH GLOBAL MALL, NEW DELHI. SECTOR 22, DWARKA, NEW DELHI 110 075. (PAN : AAACV0030A) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI KISHORE B., SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF TH E ORDER OF CIT (APPEALS)-XIX, NEW DELHI DATED 12.03.2010. 2. TODAY I.E. ON 11.05.2011 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. THE NOTICE WAS SENT TO THE ASSESSEE ON 31.3.2011 AT THE ADDRESS GIVEN BY IT IN THE APPEAL PETITION. O N 18.10.2010 ALSO, THE MATTER WAS ADJOURNED ON THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE AND THE NEXT DATE OF HEARING (8.12.2010) HAS BEEN NOTED DOWN BY BOTH THE PARTIES. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL; HENCE, THE APPEAL ITA NO.1902/DEL/2010 2 FILED BY THE ASSESSEE IS LIABLE TO BE UNADMITTED AN D DISMISSED, FOR NON- PROSECUTION. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. CONSIDERING THESE FACTS AND K EEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF MULTIPLAN INDIA, REPORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DECISION OF THE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THIS APPEAL IN LIMINE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THE ORDER AND EXPLAINING THE REASONS ETC. FOR NON-COMPLIANCE AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER MAY BE RECA LLED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSE E IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF MAY, 2011. SD/- SD/- (R.P. TOLANI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : THE 11 TH DAY OF MAY, 2011 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A), FARIDBAD. 5.CIT(ITAT), NEW DELHI. AR, ITAT, NEW DELHI.