M/s. Ahmed Traders, Bulandshahr V. DCIT, Bulandshahr

ITA 5700/DEL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1277 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 08-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `A : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.5700/DEL./2012 (ASSESSMENT YEAR : 2006-07) AHMED TRADERS, VS. DCIT, CIRCLE, 2, SUNDERPURI, NEW DELHI. BULANDSHAHR, (PAN/GIR NO.AAAAA6664K) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI BHIM SINGH, SR.DR ORDER PER U.B.S. BEDI, JM THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORD ER PASSED BY CIT(A), MEERUT DATED 12.08.2012, RELEVANT TO ASSESSMENT YEAR 2006- 07. 2. CERTAIN DEFECTS WERE POINTED OUT TO THE ASSESSEE AND DEFECT MEMO ALONG WITH NOTICE OF HEARING WAS SENT TO THE ASSESSEE SUFFICIE NTLY IN ADVANCE FOR DATE JANUARY, 09, 2013, NEITHER ASSESSEE REMOVED THE DEFECT NOR ATTEN DED WHEN THE CASE WAS CALLED UP FOR HEARING. SO, IT IS INFERRED THAT THE ASSESSEE IS N OT INTERESTED IN PROSECUTION OF THE PRESENT APPEALS. 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. I.T.A. NO.5700/DEL./2012 (A.Y. : 2006-07) 2 4. AS A RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ON 09.01.2013. SD/- SD/- (B.C. MEENA) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : JAN. 09, 2013 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT(CONCERNED) 4. DIT(A), MEERUT. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT