M/s. Topscore Tradevariety Pvt. Ltd., (now merged with Avantha Realty Ltd.),Thapar House, 124, Janpath, New Delhi 110 001. vs. ITO, Ward 16 (3), New Delhi.
December, 26th 2013
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH `H' : NEW DELHI)
SHRI U.B.S. BEDI, JUDICIAL MEMBER
BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER
(ASSESSMENT YEAR : 2009-10)
M/s. Topscore Tradevariety Pvt. Ltd., vs. ITO, Ward 16 (3),
(now merged with Avantha Realty Ltd.), New Delhi.
Thapar House, 124, Janpath,
New Delhi 110 001.
(PAN : AABCT8787B)
ASSESSEE BY : None
REVENUE BY : Shri Sameer Sharma, Senior DR
PER B.C. MEENA, ACCOUNTANT MEMBER :
The assessee has filed this appeal against the order of CIT (Appeals)-
19, New Delhi dated 12.03.2013 for the assessment year 2009-10.
2. Today i.e. on 17.12.2013 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.3839/Del./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 17TH day of December,
2013 after conclusion of the hearing.
(U.B.S. BEDI) (B.C. MEENA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Copy forwarded to:
4.CIT(A)-19, New Delhi.
5.CIT(ITAT), New Delhi.