Ghaziabad Organics Limited, C/o Akhilesh Kumar, Advocate Chamber No.206 207,Ansal Satyam, RDC Raj Nagar,Ghaziabad. vs. ACIT, Circle 12 (1), New Delhi.
December, 31st 2013
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH `C' : NEW DELHI)
SHRI A.D. JAIN, JUDICIAL MEMBER
BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER
(ASSESSMENT YEAR : 2003-04)
Ghaziabad Organics Limited, vs. ACIT, Circle 12 (1),
C/o Akhilesh Kumar, Advocate New Delhi.
Chamber No.206 207,
Ansal "Satyam", RDC Raj Nagar,
(PAN : AAACG6468R)
ASSESSEE BY : None
REVENUE BY : Shri Satpal Singh, DR
PER B.C. MEENA, ACCOUNTANT MEMBER :
The assessee has filed this appeal against the order of CIT (Appeals)-
VIII, New Delhi dated 17.12.2012 for the assessment year 2003-04.
2. Today i.e. on 26.12.2013 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
2 ITA No.1287Del./2013
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 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 26th day of December, 2013.
(A.D. JAIN) (B.C. MEENA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated the 26th day of December, 2013
Copy forwarded to:
4.CIT(A)-VIII, New Delhi.
5.CIT(ITAT), New Delhi.