Shri Chhotey Lal Gupta, New Delhi V. ITO, New Delhi

ITA 926/DEL/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 52583 (ITAT-DELHI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 17-08-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 17-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROHIT GARG SENIOR

Judgement Text

BEFORE THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH B, NEW DELHI BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.926/DEL.2011 (ASSESSMENT YEAR : 2007-08) SHRI CHHOTEY LAL GUPTA, VS. ITO, WARD 25(2), H 1347, J.J. COLONY, NEW DELHI. SHAKURPUR, DELHI-110 034. (PAN NO.AIKPG4520B) (APELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI ROHIT GARG, SENIOR DR O R D E R PER B.C. MEENA, ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE CIT (APPEALS)-XXIV, NEW DELHI DATED 23.11.2010 FOR THE ASSESSMENT YEAR 2007-08. 2. TODAY I.E. ON 17.08.2011 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 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 PRO VISIONS OF RULE 19(2) ITA NO.926/DEL/2011 2 OF THE ITAT RULES, AS WERE CONSIDERED IN THE CASE O F MULTIPLAN INDIA, REPORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DEC ISION OF THE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJI RAO HOLKAR, REPORTED IN 223 ITR 480, WE DISMISS THIS APPEAL IN LIMINE. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS T RIBUNAL PRAYING FOR RECALLING OF THE ORDER AND EXPLAINING THE REASONS E TC. FOR NON-COMPLIANCE AND IF THE BENCH IS SO SATISFIED ABOUT 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 17 TH DAY OF AUGUST, 2011 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (RAJPAL YADAV) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : THE 17 TH DAY OF AUGUST, 2011 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A)-XXIV, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR/ITAT