M/s Manchanda Industries (P) Ltd., New Delhi V. ITO, New Delhi

ITSSA 7/DEL/2011

• Counselvise Citation: [2011] 124 COUNSELVISE.COM (IT) 8249 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 14-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 21-05-2014
• Assessment Year: misc
• Appeal Filed On: 25-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K MONGA SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I : NEW DELHI) SMT. DIVA SINGH, JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER IT(SS)A.NO.7/DEL./2011 (BLOCK PERIOD : 1989-90 TO 1999-2000) M/S. MANCHANDA INDUSTRIES (P) LTD., VS. ITO, WARD 6 (2), C-243, MAYAPURI INDL. AREA, NEW DELHI. PHASE 2, DELHI 110 064. (PAN : AAACM2409E) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI A.K. MONGA, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R OF CIT (APPEALS)- XXIV, NEW DELHI DATED 09.12.2010. 2. TODAY I.E. ON 14.07.2011 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. ON THE LAST DATE OF HE ARING ALSO, I.E. 26.4.2011 NONE WAS PRESENT FOR THE ASSESSEE AND THE HEARING W AS ADJOURNED TO 14.07.2011 BY THE BENCH WITH A DIRECTION LAST CHAN CE TO ASSESSEE. ISSUE NOTICE TO ASSESSEE. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITA NO.7/DEL./2011 2 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 14 TH DAY OF JULY, 2011 AFTER CONCLUSION OF THE HEARING. SD/- SD/- (DIVA SINGH) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 14 TH JULY, 2011/TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A), GHAZIABAD. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.