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M/s U.P.Avas Evam Vikas Parishad Div.22 Vasundhara,Ghaziabad. Vs. Income Tax Officer,T.D.S./Survey,Ghaziabad.
February, 13th 2013
                                `H' : NEW DELHI
                    DELHI BENCH `H


                    Nos.6000/Del/2012 & 6001/Del/2012
                ITA Nos.6000/Del/2012
                      Assessment Year : 2011

M/s U.P.Avas Evam Vikas         Vs.    Income Tax Officer,
Parishad                               T.D.S./Survey,
Div.22 Vasundhara,                     Ghaziabad.
     (Appellant)                           (Respondent)

             Appellant by        :    None.
             Respondent by       :    Shri Tarun Seem, Sr.DR.


      These appeals by the assessee are directed against the order of
the learned Commissioner of Income-tax (Appeals), Ghaziabad dated
6th September, 2012.

2.    At the time of hearing before us, nobody put in appearance on
behalf of the assessee. The notice of hearing for 4th February, 2013 has
duly been received by the representative of the assessee and the
receipt is placed on record. There is no request for adjournment or
otherwise filed by the assessee. It appears that the assessee is not
interested in prosecuting these appeals filed by it.

3.    In these circumstances, since the assessee neither represented
itself nor moved any adjournment petition, we are constrained to
dismiss the appeals of the assessee for non-prosecution. Our decision
is based upon the judgment in the case of CIT vs. Multiplan (India) Pvt.
Ltd., 38 ITD 320 (Del); and Late Tukoji Rao Holkar, 223 ITR 480 (MP).
                                    2                 ITA-6000 & 6001/Del/2012

The assessee, if so advised, shall be free to move this Tribunal praying
for recalling of this order and explaining the reasons for non-
appearance etc. and if the Bench is so satisfied about the reasons so
furnished, then this order shall be recalled.

4.    In the result, the appeals filed by the assessee are dismissed for
      Decision pronounced in the open Court on conclusion of hearing
on 4th February, 2013.

                   Sd/-                                Sd/-
         (T.S.KAPOOR)                               (A.D.JAIN)
      ACCOUNTANT MEMBER                         JUDICIAL MEMBER

Dated : 04.02.2013

Copy forwarded to: -

1.    Appellant : M/s U.P.Avas Evam Vikas Parishad
                  Div.22 Vasundhara, Ghaziabad.

2.    Respondent : Income Tax Officer,
                T.D.S./Survey, Ghaziabad.
3.    CIT
4.    CIT(A)
5.    DR, ITAT

                               Assistant Registrar
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