IN THE INCOME TAX APPELLATE TRIBUNAL
                (DELHI BENCH `C' : NEW DELHI)

       BEFORE SHRI B.C. MEENA, ACCOUNTANT MEMBER
                           AND
           SHRI A.T. VARKEY, JUDICIAL MEMBER

                          ITA No.719/Del./2013
                     (ASSESSMENT YEAR : 2001-02)

M/s. H.M. Ice & Storage Pvt. Ltd.,           vs.   DCIT, Circle 12 (1),
AK ­ 2, Shalimar Bagh,                             New Delhi.
Delhi ­ 110 088.

      (PAN : AABCH0840H)

      (APPELLANT)                                  (RESPONDENT)

                      ASSESSEE BY : None
               REVENUE BY : Shri Satpal Singh, Senior DR

                                      ORDER

PER B.C. MEENA, ACCOUNTANT MEMBER :

      The assessee has filed this appeal against the order of CIT (Appeals)-

XXVI, Delhi dated 26.11.2012 for the assessment year 2001-02.

2.    Today i.e. on 12.03.2014 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

facts and keeping in mind the provisions of Rule 19(2) of the ITAT Rules, as
                                       2                ITA No.4301/Del./2012






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 12th day of March, 2014.

                  Sd/-                                    sd/-
           (A.T. VARKEY)                            (B.C. MEENA)
         JUDICIAL MEMBER                        ACCOUNTANT MEMBER

Dated the 12th day of March, 2014
TS

Copy forwarded to:
     1.Appellant
     2.Respondent
     3.CIT
     4.CIT(A), Bareilly.
     5.CIT(ITAT), New Delhi.
                                                                  AR, ITAT
                                                                 NEW DELHI.