M/s Crystal Technologies (P) Ltd., New Delhi V. ACIT, New Delhi

ITA 4799/DEL/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2649 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-06-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 02-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHAMEER SHARMA SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH B : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.4799/DEL/2010 (ASSESSMENT YEAR : 2006-07) M/S. CRYSTAL TECHNOLOGIES (P) LTD., VS. ACIT, CIRC LE 3 (1), 4/5, LOWER GROUND FLOOR, NEW DELHI. SAFDARJUNG DEVELOPMENT AREA, NEW DELHI. (PAN : AAACC3267G) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SHAMEER SHARMA, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF CIT (APPEALS)-VI, NEW DELHI DATED 04.08.2010. 2. TODAY I.E. ON 16.06.2010 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 EARLIER OCCASIONS, I. E. ON 07.03.2011, 09.05.2011, 02.05.2012 AND 20.09.2012, THE HEARING WAS ADJOURNED ON THE REQUEST OF THE ASSESSEES COUNSEL. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL; HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO ITA NO.2545/DEL/2012 2 BE UNADMITTED AND DISMISSED, FOR NON-PROSECUTION. T HE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THE IR RIGHTS. CONSIDERING THESE 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 REC ALLED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSE E IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 8 TH DAY OF JULY, 2013. SD/- SD/- (U.B.S. BEDI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 8 TH DAY OF JULY, 2013 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-VI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI. ITA NO.2545/DEL/2012 3 DATE OF DICTATION.. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER. DATE ON WHICH THE APPROVED DRAFT COME TO SR.PS/PS DATE ON WHICH FAIR ORDER SENT TO MEMBER FOR SIGNATU RE DATE ON WHICH THE FAIR ORDER COMES BACK AFTER PRONO UNCEMENT TO THE SR.PS/PS. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE AR FOR SIGNA TURE ON THE ORDER. DATE OF DESPATCH OF THE ORDER .