N.K. Jewellers, New Delhi V. DCIT, New Delhi

ITSSA 27/DEL/2010

• Counselvise Citation: [2012] 124 COUNSELVISE.COM (IT) 7515 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 09-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 09-04-2012
• Assessment Year: misc
• Appeal Filed On: 25-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RA J TANDON

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) SHRI RAJPAL YADAV, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER IT(SS)A.NO.27/DEL./2010 (BLOCK PERIOD : 01.04.1991 TO 03.06.2000) M/S. N.K. JEWELLERS, VS. DCIT, CIRCLE 28 (1), 2230, USHA MARKET, NEW DELHI. GALI ANAR KINARI BAZAR, NEW DELHI 110 006. (PAN : AAAFN2726J) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI RAJ TANDON, CIT DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R OF CIT (APPEALS)- XXV, NEW DELHI DATED 25.3.2010 FOR THE BLOCK PERIOD 01.04.1991 TO 03.06.2000. 2. TODAY I.E. ON 09.04.2012 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 27.07.2010, THE MAT TER WAS ADJOURNED AT THE REQUEST OF THE ASSESSEES COUNSEL AND ON THE OTHER DATES OF HEARING, I.E., 22.03.2011 AND 25.11.2011, THE ASSESSEE WAS NOT PRE SENT. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L; HENCE, THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO BE UNADMITTED AND DISMISS ED, FOR NON-PROSECUTION. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT TH OSE WHO SLEEP OVER THEIR IT(SS)A.NO.27/DEL./2010 2 RIGHTS. CONSIDERING THESE FACTS AND KEEPING IN MIN D 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 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 TRIBUNAL PRAYING FOR REC ALLING OF THE ORDER AND EXPLAINING THE REASONS ETC. FOR NON-COMPLIANCE AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC., THEN THIS ORDER MAY BE RECA LLED. 3. IN THE RESULT, THE APPEAL OF THE ASSESSE E IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 9 TH DAY OF APRIL, 2012 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (RAJPAL YADAV) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : THE 9 TH DAY OF APRIL, 2012 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XXV, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.