Lalit Mohan Gupta, New Delhi V. ITO, New Delhi

ITA 2040/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65741 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 06-11-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 02-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C : NEW DELHI) SHRI I.C. SUDHIR, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.2040/DEL./2012 (ASSESSMENT YEAR : 2002-03) SHRI LALIT MOHAN GUPTA, VS. ITO, WARD NO.25 (4), B 2/148, PASHCHIM VIHAR, NEW DELHI. NEW DELHI 110 063. (PAN : AEDPG8958E) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. Y. KAKKAR, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF CIT (APPEALS)-XVII, NEW DELHI DATED 27.02.2012 FOR THE ASSESSMENT YEAR 2002- 03. 2. TODAY I.E. ON 06.11.2012 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 THOUGH THE NOTICE WAS SEN T BY REGISTERED POST. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSEC UTING THE APPEAL; HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE UNADMI TTED AND DISMISSED, FOR NON- PROSECUTION. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP ITA NO.2040/DEL./2012 2 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 OPEN COURT ON THIS 06 TH DAY OF NOVEMBER, 2012 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (I.C. SUDHIR) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XVII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.