M/s. Jyoti International, New Delhi v. ACIT, New Delhi

ITA 2193/DEL/2010 | 2004-2005
Pronouncement Date: 08-11-2011 | Result: Dismissed

Appeal Details

RSA Number 219320114 RSA 2010
Assessee PAN AACFJ4792N
Bench Delhi
Appeal Number ITA 2193/DEL/2010
Duration Of Justice 1 year(s) 5 month(s) 28 day(s)
Appellant M/s. Jyoti International, New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 08-11-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted D
Tribunal Order Date 08-11-2011
Date Of Final Hearing 08-11-2011
Next Hearing Date 08-11-2011
Assessment Year 2004-2005
Appeal Filed On 10-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH D : NEW DELHI) SHRI R.P. TOLANI JUDICIAL MEMBER AND BEFORE SHRI B.C. MEENA ACCOUNTANT MEMBER ITA NO.2193/DEL./2010 (ASSESSMENT YEAR : 2004-05) M/S. JYOTI INTERNATIONAL VS. ACIT CIRCLE 24(1) GREEN HOUSE NEW DELHI. 25/2 LADO SARAI MEHRAULI NEW DELHI. (PAN : AACFJ4792N) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS Y. KAKKAR DR ORDER PER B.C. MEENA ACCOUNTANT MEMBER : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE ORDER OF THE CIT (APPEALS)-XXVIII NEW DELHI DATED 19.02.2010 RELATI NG TO ASSESSMENT YEAR 2004-05. 2. NOTICES FIXING THE APPEAL FOR HEARING ON DIFFER ENT DATES HAS BEEN SENT TO THE ASSESSEE THROUGH POST AT THE ADDRESS GIVEN BY I T IN THE APPEAL PETITION HAD BEEN COMPLIED WITH AND ON SOME OCCASIONS THE MATTER WAS ADJOURNED ON THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. ON 28 .07.2011 ALSO NONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND THE MATTER WA S ADJOURNED TO 08.11.2011. BUT TODAY I.E. 08.11.2011 NEITHER ANY APPLICATION FOR ADJOURNMENT WAS RECEIVED NOR ANY REPRESENTATIVE ON BEHALF OF THE AS SESSEE WAS PRESENT. THE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT TH OSE WHO SLEEP OVER THEIR ITA NO.2193/DEL./2010 2 RIGHTS. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED IN TH E CASE OF MULTIPLAN INDIA REPORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DE CISION 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 TH IS ORDER MAY BE RECALLED. 3. IN THE RESULT THE APPEAL OF THE ASSES SEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 8 TH DAY OF NOVEMBER 2011 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (R.P. TOLANI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE DAY OF NOVEMBER 2011 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT (A)-XXVIII NEW DELHI. 5.CIT(ITAT) NEW DELHI. AR ITAT NEW DELHI.