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As per Rule 19(2) of ITAT Rule 1963 in the absence of proseqution appeal can be treated as unadmitted

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Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Tribunal including in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del.) and the judgment of Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar vs. CWT, 223 I.T.R. 480 (MP), we treat the appeal of the assessee as unadmitted and dismiss the same.

Citation :
Lea International Limited. B-1/E-27, Mohan Coop. Industrial Estate New Delhi. (PAN/GIR No.AAACL8229R)(Appellant) Vs. ADIT, Intl. Taxation,Circle 3 (1),New Delhi.(Respondent)

IN THE INCOME TAX APPELLATE TRIBUNAL

(DELHI BENCH `D’: NEW DELHI)

BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND

SHRI B.C. MEENA, ACCOUNTANT MEMBER

ITA No.3715/Del./2011

(Assessment Year: 2005-06)

Lea International Limited.

B-1/E-27, Mohan Coop. Industrial Estate

New Delhi.

 (PAN/GIR No.AAACL8229R)

(Appellant)

Vs.

ADIT, Intl. Taxation,

Circle 3 (1),

New Delhi.

(Respondent)

                                                               Assessee by: None

Revenue by: Dr. M.L. Meena, Sr.DR

ORDER

PER U.B.S. BEDI, J.M.

This appeal of the assessee emanates from the order passed by the CIT (A)- XXIX, New Delhi dated 24.05.2011, relevant to assessment year 2005-06.

2. Despite sending defect memo and notice of hearing sufficiently in advance, assessee did not respond either to defect memo or notice of hearing. So, it is inferred that the assessee is not interested in prosecution of this appeal.

3. Having regard to Rule 19(2) of ITAT Rules, 1963 and following various decisions of the Tribunal including in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del.) and the judgment of Hon’ble Madhya Pradesh High Court in the case of Estate of late Tukojirao Holkar vs. CWT, 223 I.T.R. 480 (MP), we treat the appeal of the assessee as unadmitted and dismiss the same.

4. In the result, the appeal filed by the assessee is dismissed for want of prosecution.

Order pronounced in open court soon after the conclusion of the hearing on 16.02.2012.

                                                        Sd/-                                                 Sd/-

                                              (B.C. MEENA)                               (U.B.S. BEDI)

                                      ACCOUNTANT MEMBER            JUDICIAL MEMBER

Dated : February 16, 2012

SKB

Copy of the order forwarded to:-

1. Appellant

2. Respondent

3. CIT

4. CIT(A)-XXIX, New Delhi.

5. CIT(ITAT)                                                                                    Deputy Registrar, ITAT

 

CS Bijoy
on 21 February 2012
Published in Income Tax
Views : 1117
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