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Shiv Vanijay Capsec Pvt. Ltd.,IV/928, Chhotta Chippiwara,Chawri Bazar,Delhi 110006 vs. ITO, Ward 8(2), New Delhi
June, 13th 2012
                                                                ITA NO. 4709/DEL/2010


                        DELHI BENCH "G": NEW DELHI


                             ITA No. 4709/Del/2010
                                 A.Y. : 2002-03

Shiv Vanijay Capsec Pvt. Ltd.,          vs.   ITO, Ward 8(2), New Delhi
IV/928, Chhotta Chippiwara,
Chawri Bazar,
Delhi ­ 110006
 (PAN : AABCS2773E)
(Appellant)                                   (Respondent)

      Assessee by        :       None
      Department by      :       Sh. S.K. Upadhyaya, Sr. D.R.

      The assessee has filed this       appeal against the order dated 10.8.2010

passed by the Ld. Commissioner of Income Tax(Appeals)-XI, New Delhi.

2.    This case was listed for hearing before the Tribunal on 11-6-2012 and

for this assessee was informed. Today i.e. on 11-6-2012 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 despite the service of notice

upon the assessee. It seems that the assessee is not interested in prosecuting

her appeal; hence, the appeal filed by the assessee is liable to be dismissed, for

non-prosecution.    In our above view, we find support from the following


                                                               ITA NO. 4709/DEL/2010

1. In the case of CIT vs. B.N. Bhattachargee and another, reported in 118

   ITR 461 [relevant pages 477 & 478] wherein their Lordships have held


       "The appeal does not mean merely filing of the appeal but
       effectively pursuing it."

2. In the case of Estate of late Tukojirao Holkar vs. CWT; 223 ITR 480 (M.P.)

   while dismissing the reference made at the instance of the assessee in

   default made following observation 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. In the case of Commissioner of Income-tax vs. Multiplan India (P) Ltd.;

   38 ITD 320 (Del), the appeal filed by the revenue before the Tribunal,

   which was fixed for hearing.            But on the date of hearing nobody

   represented     the   revenue/appellant      nor   any   communication       for

   adjournment was received. There was no communication or information

   as to why the revenue chose to remain absent on that date. The Tribunal

   on the basis of inherent powers, treated the appeal filed by the revenue

   as un-admitted in view of the provisions of Rule 19 of the Appellate

   Tribunal Rules, 1963.

                                                                ITA NO. 4709/DEL/2010

3.     The assessee, if so desired, shall be free to move this Tribunal praying for

recalling this order and explaining reasons for non-compliance etc. then this

order may be recalled.

4.     In the result,   the appeal filed by the assessee, is dismissed, for non-


        Order pronounced in the open court on 11/6/2012, upon conclusion of

       Sd/-                                                  Sd/-
 [R.P. TOLANI]                                          [SHAMIM YAHYA]
JUDICIAL MEMBER                                      ACCOUNTANT MEMBER

Date: 11/6/2012


Copy forwarded to: -
1.     Appellant          2.    Respondent     3.   CIT   4.    CIT (A)
5.     DR, ITAT
                                TRUE COPY

                                                          By Order,

                                        Assistant Registrar, ITAT, Delhi Benches

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