1       ITA No. 4911/D/2010, 1473 & 1472/D/12
                                             Asstt. Years: 2007-08, 2008-09 & 2001-02

            IN THE INCOME TAX APPELLATE TRIBUNAL
                 DELHI BENCH `E' NEW DELHI

BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER AND
     SHRI CHNADRAMOHAN GARG, JUDICIAL MEMBER

                  ITA NO. 4911/DEL/2010
                  ASSTT. YEAR: 2007-08

                  ITA NO. 1473/DEL/2012
                  ASSTT. YEAR: 2008-09

MGB Metro Group Buying HK Ltd., vs Dy.Director of Income Tax,
India Liaison Office,              Circle 3(1),
40, Okhla Industrial Estate,       International Tax,
Phase-II, New Delhi.               New Delhi.

                  ITA NO. 1472/DEL/2012
                  ASSTT. YEAR: 2001-02

Parpool Ltd.(Incorporated in    vs Asstt. Director of Income Tax,
Hong Kong with limited               Circle 1(2), New Delhi.
liability, C/o MGB Metro Group
Buying HK Ltd., New Delhi.
(PAN: AAECM3289J)
 (Appellant)                              (Respondent)
                           Appellant by: None
                   Respondent by: Shri Sameer Sharma, Sr.DR

                       ORDER






PER BENCH

      These appeals have been preferred by the assessee against the order of

the Commissioner of Income Tax(A)-XXIX, New Delhi dated 01.12.2011.

2.    None put in appearance on behalf of the assessee when the appeals

were called for hearing for 13.02.2013 nor any request for adjournment was
                                          2        ITA No. 4911/D/2010, 1473 & 1472/D/12
                                                   Asstt. Years: 2007-08, 2008-09 & 2001-02

filed.     The notice of hearing was duly served on the assessee through

Registered AD post. This gives an impression that the assessee is not

interested in pursuing the appeals filed. We, therefore, have no option but to

dismiss the appeals preferred by the assessee, placing reliance on the ratio of

decisions in the following cases:-

               1. CIT Vs Multiplan (India) Pvt. Ltd. 38 ITD 320 (Del); and
               2. Late Tukoji Rao Holkar vs CWT (1996) 223 ITR 480 (MP)

3.        In the result, the assessee's appeals stand dismissed.

          Order pronounced in the Open Court on 13.2.2013.







    Sd/-                                               Sd/-
 (B.C.MEENA)                                     (CHANDRAMOHAN GARG)
ACCOUNTANT MEMBER                                    JUDICIAL MEMBER

DT. 13th FEBRUARY 2013
`GS'

Copy forwarded to:-

     1.   Appellant
     2.   Respondent
     3.   C.I.T.(A)
     4.   C.I.T.
     5.   DR
                                                         By Order


                                                         Asstt.Registrar