M/s Lal Bansi Lal Jain Fin. & Inv. Pvt. Ltd, Sonepat V. ITO, New Delhi

ITA 2032/DEL/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0714 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 21-12-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 03-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MONGA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D : NEW DELHI DELHI BENCH D : NEW DELHI DELHI BENCH D : NEW DELHI DELHI BENCH D : NEW DELHI BEFORE SHRI I.P.BANSAL, JM AND SHRI B.C.MEENA, AM BEFORE SHRI I.P.BANSAL, JM AND SHRI B.C.MEENA, AM BEFORE SHRI I.P.BANSAL, JM AND SHRI B.C.MEENA, AM BEFORE SHRI I.P.BANSAL, JM AND SHRI B.C.MEENA, AM ITA NOS.2032/DEL/2010 & 2033/DEL/2010 ITA NOS.2032/DEL/2010 & 2033/DEL/2010 ITA NOS.2032/DEL/2010 & 2033/DEL/2010 ITA NOS.2032/DEL/2010 & 2033/DEL/2010 ASSESSMENT YEARS : 2000 ASSESSMENT YEARS : 2000 ASSESSMENT YEARS : 2000 ASSESSMENT YEARS : 2000 - -- - 01 & 2001 01 & 2001 01 & 2001 01 & 2001 - -- - 02 0202 02 M/S LALA BANSI LAL JAIN M/S LALA BANSI LAL JAIN M/S LALA BANSI LAL JAIN M/S LALA BANSI LAL JAIN FINANCE & INVESTMENT PRIVATE FINANCE & INVESTMENT PRIVATE FINANCE & INVESTMENT PRIVATE FINANCE & INVESTMENT PRIVATE LIMITED LIMITED LIMITED LIMITED, ,, , C/O RAJENDAR PARSAD JAIN, C/O RAJENDAR PARSAD JAIN, C/O RAJENDAR PARSAD JAIN, C/O RAJENDAR PARSAD JAIN, HOUSE NO.4/177, DEEP HOUSE NO.4/177, DEEP HOUSE NO.4/177, DEEP HOUSE NO.4/177, DEEP BHAWAN, BHAWAN, BHAWAN, BHAWAN, STREET NO.9, KATH MANDI, STREET NO.9, KATH MANDI, STREET NO.9, KATH MANDI, STREET NO.9, KATH MANDI, SONIPAT SONIPAT SONIPAT SONIPAT 131 001, 131 001, 131 001, 131 001, HARYANA. HARYANA. HARYANA. HARYANA. PAN NO.AAACL1141J. PAN NO.AAACL1141J. PAN NO.AAACL1141J. PAN NO.AAACL1141J. VS. VS. VS. VS. INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD 4(3), 4(3), 4(3), 4(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI A.K.MONGA, DR. ORDER ORDER ORDER ORDER PER BENCH : PER BENCH : PER BENCH : PER BENCH : THESE ARE THE APPEALS FILED BY THE ASSESSEE AND TH EY ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF THE CIT(A) DATED 16.2.2010 FOR AY 2000-01 & 2001-02. ON THE DATE OF HEARING, NOBODY ATTENDED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT OR OTHERWI SE HAS BEEN RECEIVED. NOTICE OF HEARING WAS SENT TO THE ASSESS EE THROUGH REGISTERED POST AT THE ADDRESS GIVEN IN FORM NO.36. THE NOTICE HAS COME BACK WITH THE POSTAL REMARKS TRIED. NO FIRM BY THIS NAME. THE ASSESSEE HAS NOT PROVIDED THE NEW ADDRESS, IF ANY. THIS CONDUCT OF THE ASSESSEE SHOWS THAT IT IS NOT SERIOUSLY INTERESTED IN PROSECUTING THESE APPEALS FILED BEFORE THE TRIBUNAL. 3. CONSIDERING THE FACTS NARRATED ABOVE AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE ITA-2032 & 2033/DEL/2010 2 TRIBUNAL IN CIT VS. MULTIPLAN (INDIA) PVT.LTD. 38 ITD 320 (DEL) AND M.P.HIGH COURT IN THE CASE OF LATE TUKOJI RAO HOLKA R 223 ITR 480 (MP), THESE APPEALS OF THE ASSESSEE ARE TREATED AS UNADMITTED AND DISMISSED FOR NON-PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FO R NON-COMPLIANCE AND FOR RECALLING OF THIS ORDER AND IF THE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 7 TH JANUARY, 2011. SD/- SD/- (B.C. MEENA) (B.C. MEENA) (B.C. MEENA) (B.C. MEENA) (I.P.BANSAL) (I.P.BANSAL) (I.P.BANSAL) (I.P.BANSAL) ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER ACCOUNTANT MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER DATED : 07.01.2011 VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-2032 & 2033/DEL/2010 3