IN THE INCOME TAX APPELLATE TRIBUNAL DELHI `A' BENCH
           BEFORE SHRI A.D.JAIN, JM & SHRI A.N. PAHUJA, AM

                            ITA nos.3044 & 3045/Del/2012
                              AYs:2002-03 & 2004-05

M/S Bharti Properties Pvt.       V/s .  ACIT,Central Circle-9,
Ltd.,H-108,IInd Floor,New               New Delhi
Asiatic Building,Connaught
Place,New Delhi
                        [PAN : AAACB9995L]


(Appellant)                                       (Respondent)

              Assessee by          None
              Revenue by           Smt. Anusha Khurana,DR


               Date of hearing                  22-08-2012
               Date of pronouncement            22-08-2012





                                  ORDER



 A.N.Pahuja:- These two appeals filed on 15.6.2012 by the assessee against
two separate orders dated 23-02-2012 & 29.3.2012 of the ld. CIT(A)-XXXII, New
Delhi for the AYs 2002-03 & 2004-05 respectively, upholding rejection of book
results in these two assessment years and consequent additions of `87,750 &
`1,900 besides enhancement of income by `45,120/- in the AY 2002-03 as also
additions of `35,196 & `54200 in the AY 2004-05. The appeal for the AY 2002-03
is delayed by 26 days. In the    application for condonation of delay , it was
submitted that since the father of Shri SK Gupta, controlling person, expired on
22.4.2012, the assessee could not file    the appeal within the time stipulated
under the relevant provisions of the Income-tax Act,1961[hereinafter referred to
as the `Act']. The appeal has been filed only on 15.6.2012 instead of on or
before 20.05.2012. The reasons adduced for delay in filing the appeal are not
substantiated by any evidence whatsoever while even copy of application for
                                         2           I.T.A. nos3044 & 3045/Del./2012





condonation of delay is not accompanied by affidavit of shri SK Gupta. None
appeared on behalf of the assessee when these appeals were called for hearing
nor any request for adjournment was filed . Earlier, the assessee was informed
on 15.6.2012 itself that the hearing of the appeal is fixed for today. It, therefore,
appears that the assessee is not interested in pursuing these appeals. In these
circumstances, following the decision of the Delhi Bench of the Tribunal in the
case of Multiplan (India) Pvt. Ltd. Vs CIT [38 ITD 320] (Del) and the decision of
the Hon'ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao
Holkar Vs CWT [(1996) 223 ITR 480 (MP)], these appeals filed by the assessee
are dismissed in limine.



                  Order pronounced in open Court

         Sd/-                                                      Sd/-
    (A.D.JAIN)                                              (A.N. PAHUJA)
 (Judicial Member)                                       (Accountant Member)
NS
Copy of the Order forwarded to:-
      1. Assessee.
      2. ACIT, Central Circle-9, New Delhi
      3. CIT concerned.
      4. CIT(A), XXXII, New Delhi
      5. DR, ITAT,'A' Bench, New Delhi
      6. Guard File.
                                                                      BY ORDER,
                                                             Deputy/Asstt.Registrar
                                                                       ITAT, Delhi