IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH `C' : NEW DELHI)
BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER
AND
SHRI A.T. VARKEY, JUDICIAL MEMBER
ITA No.719/Del./2013
(ASSESSMENT YEAR : 2001-02)
M/s. H.M. Ice & Storage Pvt. Ltd., vs. DCIT, Circle 12 (1),
AK 2, Shalimar Bagh, New Delhi.
Delhi 110 088.
(PAN : AABCH0840H)
(APPELLANT) (RESPONDENT)
ASSESSEE BY : None
REVENUE BY : Shri Satpal Singh, Senior DR
ORDER
PER B.C. MEENA, ACCOUNTANT MEMBER :
The assessee has filed this appeal against the order of CIT (Appeals)-
XXVI, Delhi dated 26.11.2012 for the assessment year 2001-02.
2. Today i.e. on 12.03.2014 when the case was called 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 provisions of Rule 19(2) of the ITAT Rules, as
2 ITA No.4301/Del./2012
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 Court 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 be free to move this
Tribunal praying for recalling 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 recalled.
3. In the result, the appeal of the assessee is dismissed.
Order pronounced in open court on this 12th day of March, 2014.
Sd/- sd/-
(A.T. VARKEY) (B.C. MEENA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated the 12th day of March, 2014
TS
Copy forwarded to:
1.Appellant
2.Respondent
3.CIT
4.CIT(A), Bareilly.
5.CIT(ITAT), New Delhi.
AR, ITAT
NEW DELHI.
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