The Twenty First Century Wire Rods Ltd., New Delhi V. DCIT, New Delhi

MA 21/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7378 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2006-2007
• Appeal Filed On: 25-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA SENIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH E : NEW DELHI) BEFORE SHRI C.L. SETHI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER MA NO.21/DEL/2011 (ARISING OUT OF ITA NO.3226/DEL./2009) (ASSESSMENT YEAR : 2006-07) MA NO.23/DEL/2011 (ARISING OUT OF ITA NO.1261/DEL./2009) (ASSESSMENT YEAR : 2005-06) M/S. TWENTY FIRST CENTURY WIRE RODS LTD., VS. DCIT , CIRCLE 16 (1), PLOT NO.FC/B-1, EXTENSION, NEW DELHI. MOHAN COOPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, BADARPUR, NEW DELHI 110 003. (PAN : AABCT4442P) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. ANUSHA KHURANA, SENIOR DR ORDER PER B.C. MEENA, ACCOUNTANT MEMBER : THESE MISC. APPLICATIONS FILED BY THE ASSESSEE ARIS ES OUT OF THE ORDER OF ITAT, DELHI BENCH H DATED 16.07.2010 IN ITA NO.32 26/DEL/2009 AND DATED 16.07.2010 IN ITA NO.1261/DEL/2009. 2. TODAY I.E. ON 16.12.2011 WHEN THE CASES WERE CAL LED ON BOARD, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN MA NO.21/DEL/2011 (IN ITA NO.3226/DEL./2009) 2 FILED BEFORE THE TRIBUNAL. ON EARLIER OCCASIONS A LSO, I.E., 06.05.2011, 15.07.2011 & 16.09.2011, NOBODY WAS PRESENT ON BEHA LF OF THE ASSESSEE AND THE MATTERS WERE ADJOURNED. IT SEEMS THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING THE MISC. APPLICATIONS; HENCE, THE MISC . APPLICATIONS FILED BY THE ASSESSEE ARE 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 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 THESE MISC. APPLICATIONS 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 ETC. FOR NON-C OMPLIANCE AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS ETC. , THEN THIS ORDER MAY BE RECALLED. 3. IN THE RESULT, THE MISC. APPLICATIONS FIL ED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 16 TH DAY OF DECEMBER, 2011. SD/- SD/- (C.L. SETHI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 16 TH DAY OF DECEMBER, 2011 TS MA NO.21/DEL/2011 (IN ITA NO.3226/DEL./2009) 3 COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-XIX, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.