Lea International Ltd., New Delhi V. ADIT, New Delhi

ITA 3715/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58684 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 30-05-2013
• Assessment Year: 2005-2006
• Appeal Filed On: 03-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR M L MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `D : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.3715/DEL./2011 (ASSESSMENT YEAR : 2005-06) LEA INTERNATIONAL LIMITED. VS. ADIT, INTL. TAXAT ION, B-1/E-27, MOHAN COOP. INDUSTRIAL ESTATE CIRCLE 3 (1), NEW DELHI. NEW DELHI. (PAN/GIR NO.AAACL8229R) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : DR. M.L. MEENA, SR.DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDER PASSED BY THE CIT (A)- XXIX, NEW DELHI DATED 24.05.2011, RELEVANT TO ASSES SMENT YEAR 2005-06. 2. DESPITE SENDING DEFECT MEMO AND NOTICE OF HEARIN G SUFFICIENTLY IN ADVANCE, ASSESSEE DID NOT RESPOND EITHER TO DEFECT MEMO OR N OTICE OF HEARING. SO, IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTION OF TH IS APPEAL. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES, 1963 AND FOLLOWING VARIOUS DECISIONS OF THE TRIBUNAL INCLUDING IN THE CASE OF CIT VS. M ULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL.) AND THE JUDGMENT OF HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 I.T.R. 480 (MP), WE TREAT THE APPEAL OF THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ON 16.02.2012. SD/- SD/- (B.C. MEENA) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : FEBRUARY 16, 2012 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A)-XXIX, NEW DELHI. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT