Maersk A/s., Mumbai V. ACIT, Dehradun

ITA 3905/DEL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4078 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 30-03-2017
• Assessment Year: 1998-1999
• Appeal Filed On: 17-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y S KAKKAR SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.3905/DEL./2009 (ASSESSMENT YEAR : 1998-99) MAERSK A/S, VS. ADDL. CIT, SPECIAL RANGE, C/O DELOITTE HASKINS & SELLS, DEHRADUN. 264-265, VASWANI CHAMBERS, DR. ANNIE BESANT ROAD, WORLI, MUMBAI 400 030. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. Y.S. KAKKAR, SENIOR DR ORDER PER R.P. TOLANI, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R OF CIT (APPEALS) FOR THE ASSESSMENT YEAR 1998-99. 2. TODAY I.E. ON 12.05.2010 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 AN EARLIER OCCASION ALSO, I.E. ON 17.11.2009, THE CASE WAS ADJOURNED TO 14.1.2010 AT THE REQUEST OF C OUNSEL. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L; HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE UNADMITTED AND DISMISS ED, FOR NON-PROSECUTION. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. CONSIDERING THESE FACTS AND KEEPI NG IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF MULTIPLAN ITA NO.3905/DEL./2009 2 INDIA, REPORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DECISION OF THE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE O F 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 REA SONS ETC. FOR NON-COMPLIANCE AND IF THE BENCH IS SO SATISFIED ABOUT THE REASON S ETC., THEN THIS ORDER MAY BE RECALLED. 3. IN THE RESULT, THE APPEAL OF THE ASSES SEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 12 TH DAY OF MAY, 2010 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (SHAMIM YAHYA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-II, DEHRADUN. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.