Mr. B.M. Labroo, New Delhi V. Addl. CIT, New Delhi

ITA 656/DEL/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69390 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-10-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 04-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANURADHA MISRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI R. S. SYAL, ACCOUNTANT MEMBER AND SMT. DIVA SINGH, JUDICIAL MEMBER I.T.A .NO.-656/DEL/2011 (ASSESSMENT YEAR-2007-08) MR. B. M. LABROO VS. ADDL.CIT D-1/54, VASANT VIHAR, RANGE-24 NEW DELHI NEW DELHI. PAN: AAAPL8061E (APPELLANT) (RESPONDENT) ASSESSEE BY:-NONE REVENUE BY:-SMT. ANURADHA MISRA, CIT. DR ORDER PER R. S. SYAL, AM. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2.12.2010 PASSED BY THE LD. CIT (A) XXIII, NEW DEL HI IN RELATION TO THE ASSESSMENT YEAR 2007-08. IT IS A RECALLED MATTER I NASMUCH AS THE EARLIER ORDER PASSED BY THE TRIBUNAL WAS SUBSEQUENTLY RECAL LED. 2. AT THE THRESHOLD WE NOTE THAT WHEN THIS APPEAL W AS CALLED FOR, NONE APPEARED ON BEHALF OF THE ASSESSEE. WE FIND THAT PR OPER NOTICE OF HEARING HAS ALREADY BEEN GIVEN TO THE ASSESSEE. UNDER THESE CIR CUMSTANCES, IN OUR 2 CONSIDERED OPINION ASSESSEE IS NOT INTERESTED IN PR OSECUTING THE APPEAL. AS SUCH WE HOLD THAT THIS APPEAL IS LIABLE TO BE DISMI SSED FOR NON PROSECUTION. IN THIS REGARD WE PLACE RELIANCE UPON FOLLOWING CASE L AWS: 1. CIT VS. MULTIPLAN INDIA LTD. 38 ITD 320 (DEL) 2. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 3. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 ( P& H) 4. CIT VS. B. N. BHATTACHARGEE AND ANOTHER 118 ITR 461(SC) 3. RESPECTFULLY FOLLOWING THE VIEW TAKEN IN THE CAS ES CITED (SUPRA), WE DISMISS THIS APPEAL FILED BY THE ASSESSEE FOR NON P ROSECUTION. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11/10/2013. SD/- SD/- ( DIVA SINGH ) (R. S. SYAL) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED: 11/10/2013 *AK VERMA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTR 3 DATE INITIAL 1. DRAFT DICTATED ON 07-10-2013 PS 2. DRAFT PLACED BEFORE AUTHOR 08-10-2013 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER N/A JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. N/A JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE AR 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 10. DATE OF DISPATCH OF ORDER. *