Hindustan Biotech Ltd., New Delhi V. ITO, New Delhi

ITA 4697/DEL/2012

• Counselvise Citation: 469720114 RSA 2012
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 03-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATPAL SINGH SENIOR
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH C : NEW DELHI) SHRI I.C. SUDHIR, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.4697/DEL./2012 (ASSESSMENT YEAR : 2007-08) M/S. HINDUSTAN BIOTECH LIMITED, VS. ITO, WARD 12 (4), A 38, SECOND FLOOR, NEW DELHI. MOHAN INDL. CO.OP. SOC. ESTATE, MAIN MATHURA ROAD, MATHURA ROAD, NEW DELHI. (PAN : AABCH0183P) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SATPAL SINGH, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R OF CIT (APPEALS)- XV, NEW DELHI DATED 07.06.2012 FOR THE ASSESSMENT Y EAR 2007-08. 2. TODAY I.E. ON 05.11.2012 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. IT SEEMS THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL; HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE UNADMITTED AND DISMISSED, FOR NON-PROSECUTION. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THEIR RIGHTS. CONSIDERING THESE ITA NO.4697/DEL./2012 2 FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19 (2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF MULTIPLAN INDIA, REP ORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DECISION OF THE MADHYA PRADESH H IGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 I TR 480, WE DISMISS THIS APPEAL IN LIMINE. THE ASSESSEE, IF SO ADVISED, SHA LL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THE ORDER AND EXP LAINING THE REASONS ETC. FOR NON-COMPLIANCE AND IF THE BENCH IS SO SATISFIED ABO UT THE REASONS ETC., THEN THIS ORDER MAY BE RECALLED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSE E IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 05 TH DAY OF NOVEMBER, 2012 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (I.C. SUDHIR) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XV, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.