Royal Collections, New Delhi V. ITO, New Delhi

ITA 912/DEL/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1256 (ITAT-DELHI)
• Duration Of Justice: 11 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 06-02-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 23-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHIM SINGH SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F : NEW DELHI) SHRI R.P. TOLANI, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.912/DEL./2012 (ASSESSMENT YEAR : 2007-08) ROYAL COLLECTIONS, VS. ITO, WARD 36 (4), A 10, ACHARYA NIKETAN, NEW DELHI. OPP. FINE HOME SOCIETY, MAYUR VIHAR PHASE 1, DELHI 110 091. (PAN : AABFR8711J) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI BHIM SINGH, SENIOR DR O R D E R PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM TH E ORDER OF THE CIT (A)-XXI, NEW DELHI DATED 21.12.2011 FOR THE ASSESSM ENT YEAR 2007-08. 2. TODAY I.E. ON 06.02.2013 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 THE LAST DATE OF HE ARING I.E. 28.08.2012, THE MATTER WAS ADJOURNED ON THE REQUEST OF THE LEARNED AR FOR THE ASSESSEE AND THE MATTER WAS FIXED FOR TODAY (06.02.2013) WHICH W AS INFORMED TO BOTH SIDES ITA NO.912/DEL./2012 2 IN THE COURT ITSELF. IT SEEMS THAT THE ASSESSEE 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 FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE OF MULTIPLAN INDIA, REPORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DECISION OF THE MADHYA PRADESH HIGH COU RT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THIS APPEAL IN LIMINE. THE ASSESSEE, IF SO ADVISED, SHALL B E FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THE ORDER AND EXPLAINING T HE REASONS ETC. FOR NON- COMPLIANCE AND IF THE BENCH IS SO SATISFIED ABOUT T HE 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 6 TH DAY OF FEBRUARY, 2013 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (R.P. TOLANI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 6 TH DAY OF FEBRUARY, 2013/TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXI, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.