Inder Jain Sons (HUF), New Delhi V. ITO, New Delhi

ITA 3519/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 65690 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 23-10-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 04-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C NEW DELHI BEFORE SHRI U.B.S.BEDI, JUDICIAL MEMBER AND SHRI J.S.REDDY, ACCOUNTANT MEMBER I.T.A .NOS-3518 & 3519/DEL./2012 (ASSESSMENT YEARS -2001-02 & 2002-03) INDER JAIN SONS (HUF) VS ITO, C/O-S.KUMAR JAIN & ASSOCIATES WARD-27(2) 2481/9, IIND FLOOR, NEW DELHI GURUDWARA ROAD, KAROL BAGH, NEW DELHI PAN-AAAHI5563E (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SH. SATPAL SINGH, SR. DR ORDER PER U.B.S.BEDI, JM THESE TWO APPEALS OF THE ASSESSEE EMANATE FROM THE SEPARATE ORDERS PASSED BY CIT(A)-XXIV, NEW DELHI DATED 08.06.2010 & 24.03.201 1 FOR THE AYS 2001-02 & 2002-03 RESPECTIVELY. 2. DESPITE SENDING NOTICE BY THE REGISTERED POST AD SUFFICIENTLY IN ADVANCE, ASSESSEE DID NOT APPEAR NOR ANY REQUEST FOR ADJOURN MENT HAS BEEN RECEIVED. THE NOTICE HAS ALSO NOT BEEN RECEIVED BACK UNSERVED. T HEREFORE, IT IS INFERRED THAT ASSESSEE IS NOT INTERESTED IN PROSECUTION OF THESE APPEALS. 3. HAVING REGARD TO RULE 19(2) AND FOLLOWING ITAT, DELHI BENCHS DECISION IN THE CASE OF COMMISSIONER OF INCOME-TAX VS. MULTI PL AN INDIA (P) LTD.; 38 ITD 320 I.T.A .NOS-3518 & 3519/DEL./2012 2 (DEL), MP HIGH COURT DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT: 223 ITR 480 (M.P) AND VARIOUS OTHER DECISIONS OF ITAT. WE TREAT THESE APPEALS AS UNADMITTED AND DISMISS THEM IN LIMINE. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23.10.2012. SD/- SD/- (J.S.REDDY) (U.B.S.BEDI) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 23/10/2012 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI