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Resorts Consortium India Ltd., AC-1/181 B, Shalimar Bagh, New Delhi-110088. Vs ITO, Ward-15(3), Room No-223, C.R. Building, Indraprastha Marg, New Delhi
May, 12th 2014
                   DELHI BENCH: `SMC' NEW DELHI


                         I.T.A .No.-1725/Del/2012
                     (ASSESSMENT YEAR- 2001-02)

     Resorts Consortium India Ltd.,   vs   ITO,
     AC-1/181 B, Shalimar Bagh,            Ward-15(3), Room No-223,
     New Delhi-110088.                     C.R. Building,
     PAN-AAACR1203P                        Indraprastha Marg, New Delhi
     (APPELLANT)                           (RESPONDENT)

                  Appellant by        None
                  Respondent by       Sh. Gagan Sood, Sr. DR


       This is an appeal filed by the assessee against the order dated 03.06.2010 of
the CIT(A)-XVIII, New Delhi pertaining to 2001-02 assessment year.
2.     However when the appeal was called out, no one was present on behalf of
the assessee. The appeal was passed over. In the second round also, the position
remained the same. Neither anyone was present nor any request for adjournment
has been placed on record by the assessee. The record further shows that the
notice was sent to the assessee on 20.03.2014 at the address given in Column No.-
10 in the memo of appeal filed by the assessee. The law assists those who are
vigilant and the assessee's non-representation in the background discussed
clearly demonstrates that the assessee is not serious in pursuing the present appeal.
In the afore-mentioned peculiar facts and circumstances the only alternative left is
to dismiss the appeal of the assessee in limine. Support is drawn from the order of
the Tribunal in Commissioner of Income-Tax vs. Multi Plan India (P) Ltd.; 38 ITD
320 (Del) and Estate of Late Tukojirao Holkar vs. CWT: 223 ITR 480 (M.P). In
                                            2                   I.T.A .No.-1725/Del/2012

the said case while dismissing the reference made at the instance of the assessee in
default the Hon'ble Court made following observations in their order-

         "If the party, at whose instance the reference is made, fails to
         appear at the hearing, or fails in taking steps for preparation of the
         paper books so as to enable hearing of the reference, the court is
         not bound to answer the reference."

3.       Before parting it is appropriate to add that in case the assessee is able to
show that there was a reasonable cause for non-representation on the date of
hearing then it may if so advised pray for a recall of this order and decisions on
merits. The said order was pronounced on the date of hearing itself in the open
4.       In the result the appeal of the assessee is dismissed in limine.
         The order is pronounced in the open court on 07th of May 2014.

                                                                    (DIVA SINGH)
                                                               JUDICIAL MEMBER

Dated:- 07/05/2014
*Amit Kumar*

Copy forwarded to:
1.   Appellant
2.   Respondent
3.   CIT
4.   CIT(Appeals)
5.   DR: ITAT
                                                            ASSISTANT REGISTRAR
                                                                  ITAT NEW DELHI
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