Smt. Baby Singh, Roorkee V. ITO, Roorkee

ITA 262/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65911 (ITAT-DELHI)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-11-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 17-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) SHRI U.B.S. BEDI, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.262/DEL./2012 (ASSESSMENT YEAR : 2008-09) SMT. BABY SINGH, VS. ITO, WARD 01, 805/5, AZAD NAGAR, ROORKEE. ROORKEE 247 667, DISTT. HARDWAR (UK). (PAN : BEGPS5940J) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI BHIM SINGH, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R OF CIT (APPEALS)-II, DEHRADUN DATED 11.10.2011 FOR THE ASSESSMENT YEAR 2 008-09. 2. TODAY I.E. ON 14.11.2012 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. ON EARLIER DATE OF HEAR INGS ALSO, I.E., ON 19.03.2012 AND 11.07.2012, NONE ATTENDED ON BEHALF OF THE ASSE SSEE AND REQUEST FOR ADJOURNMENT HAD ALSO NOT BEEN FILED. IT SEEMS THA T THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL; HENCE, THE AP PEAL FILED BY THE ASSESSEE IS LIABLE TO BE UNADMITTED AND DISMISSED, FOR NON-PROS ECUTION. THE LAWS ASSIST ITA NO.262/DEL./2012 2 THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PRO VISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF M ULTIPLAN 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 TUKOJI RAO HOLK AR, REPORTED IN 223 ITR 480, WE DISMISS THIS APPEAL IN LIMINE. THE ASSESSE E, 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 BENC H IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER MA Y BE RECALLED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSE E IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 14 TH DAY OF NOVEMBER, 2012 AFTER CONCLUSION OF THE HEARING. SD/- SD.- (U.B.S. BEDI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 14 TH NOVEMBER, 2012 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-II, DEHRADUN. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.