M/s. Jyoti International, New Delhi V. ACIT, New Delhi

ITA 2193/DEL/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53050 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 08-11-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 10-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) SHRI R.P. TOLANI, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.2193/DEL./2010 (ASSESSMENT YEAR : 2004-05) M/S. JYOTI INTERNATIONAL, VS. ACIT, CIRCLE 24(1) , GREEN HOUSE, NEW DELHI. 25/2, LADO SARAI, MEHRAULI, NEW DELHI. (PAN : AACFJ4792N) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS Y. KAKKAR, DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER OF THE CIT (APPEALS)-XXVIII, NEW DELHI DATED 19.02.2010 RELATI NG TO ASSESSMENT YEAR 2004-05. 2. NOTICES, FIXING THE APPEAL FOR HEARING ON DIFFER ENT DATES HAS BEEN SENT TO THE ASSESSEE THROUGH POST AT THE ADDRESS GIVEN BY I T IN THE APPEAL PETITION, HAD BEEN COMPLIED WITH AND ON SOME OCCASIONS THE MATTER WAS ADJOURNED ON THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. ON 28 .07.2011 ALSO, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND THE MATTER WA S ADJOURNED TO 08.11.2011. BUT, TODAY, I.E. 08.11.2011 NEITHER ANY APPLICATION FOR ADJOURNMENT WAS RECEIVED NOR ANY REPRESENTATIVE ON BEHALF OF THE AS SESSEE WAS PRESENT. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT TH OSE WHO SLEEP OVER THEIR ITA NO.2193/DEL./2010 2 RIGHTS. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE CONSIDERED IN TH E CASE OF MULTIPLAN INDIA, REPORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DE CISION OF THE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI 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 TH IS ORDER MAY BE RECALLED. 3. IN THE RESULT, THE APPEAL OF THE ASSES SEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 8 TH DAY OF NOVEMBER, 2011 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (R.P. TOLANI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE DAY OF NOVEMBER, 2011 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A)-XXVIII, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.