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M/s Canoro Resources Limited, Limited, 11A, 3rd Floor, Floor, Vishnu Digambar Marg, ITO New Delhi Vs. Assistant Director of Income Tax, Assistant Director of Income Circle-1(1), International Taxation, International New Delhi.
August, 06th 2014
                                 `B' : NEW DELHI
                    DELHI BENCH `B

                               GARG, JUDICIAL MEMBER

                         ITA No.
                      Assessment Year : 2007-

M/s Canoro Resources           Vs.    Assistant Director of Income Tax,
Limited,                              Circle-
11A, 3rd Floor,                       International Taxation,
Sucheta Bhawan,
Sucheta                               New Delhi.
Vishnu Digambar Marg, ITO,
New Delhi ­ 110 002.
    (Appellant)                           (Respondent)

            Appellant by        :    None.
            Respondent by       :    Smt. Parwinder Kaur, Sr.DR.


     This appeal by the assessee is directed against the directions of
learned ADIT dated 28th June, 2010 for the AY 2007-08.

2.   At the time of hearing before us today i.e. 5th August, 2014,
neither anybody appeared on behalf of the assessee nor there was any
request for adjournment. The notice of hearing sent to the assessee
by speed post has come back from the postal authorities unserved with
the remark `left'.   The assessee has not intimated the change in
address, if any. Earlier also on 3rd October, 2013 when the matter was
listed for hearing, none appeared on behalf of the assessee.

3.   In view of the above, we are of the opinion that the assessee is
not interested in prosecuting this appeal. While taking this view, we
derive support from the decision of Delhi Bench of ITAT in the case of
                                   2                          ITA-174/Del/2011

CIT vs. Multiplan India (P.) Ltd. ­ [1991] 38 ITD 320 (Delhi).
Accordingly, we dismiss the assessee's appeal in limine.

4.    In the result, the appeal filed by the assessee is dismissed in
      Decision pronounced in the open Court on conclusion of hearing
on 5th August, 2014.

                  Sd/-                                 Sd/-
     (CHANDRA MOHAN GARG)                          AGRAWAL)
                                             (G.D. AGRAWAL)
        JUDICIAL MEMBER                      VICE PRESIDENT

Dated : 05.08.2014

Copy forwarded to: -

1.    Appellant    : M/s Canoro Resources Limited,
                  11A, 3rd Floor, Sucheta Bhawan,
                  Vishnu Digambar Marg, ITO,
                  New Delhi ­ 110 002.

2.    Respondent : Assistant Director of Income Tax,
                Circle-1(1), International Taxation,
                New Delhi.
3.    CIT
4.    CIT(A)
5.    DR, ITAT

                             Assistant Registrar
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