M/s Crystal Technologies (P) Ltd., New Delhi v. ACIT, New Delhi

ITA 4799/DEL/2010 | 2006-2007
Pronouncement Date: 08-07-2013 | Result: Dismissed

Appeal Details

RSA Number 479920114 RSA 2010
Assessee PAN AAACC3267G
Bench Delhi
Appeal Number ITA 4799/DEL/2010
Duration Of Justice 2 year(s) 8 month(s) 6 day(s)
Appellant M/s Crystal Technologies (P) Ltd., New Delhi
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 08-07-2013
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 08-07-2013
Date Of Final Hearing 01-06-2017
Next Hearing Date 01-06-2017
Assessment Year 2006-2007
Appeal Filed On 02-11-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH B : NEW DELHI) BEFORE SHRI U.B.S. BEDI JUDICIAL MEMBER AND SHRI B.C. MEENA ACCOUNTANT MEMBER ITA NO.4799/DEL/2010 (ASSESSMENT YEAR : 2006-07) M/S. CRYSTAL TECHNOLOGIES (P) LTD. VS. ACIT CIRC LE 3 (1) 4/5 LOWER GROUND FLOOR NEW DELHI. SAFDARJUNG DEVELOPMENT AREA NEW DELHI. (PAN : AAACC3267G) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI SHAMEER SHARMA SENIOR DR ORDER PER B.C. MEENA ACCOUNTANT MEMBER : THIS APPEAL FILED BY THE ASSESSEE EMANATES FROM THE ORDER OF CIT (APPEALS)-VI NEW DELHI DATED 04.08.2010. 2. TODAY I.E. ON 16.06.2010 WHEN THE CASE WAS CALLE D ON BOARD NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY REQUEST FOR ADJOURNMENT HAS BEEN FILED BEFORE THE TRIBUNAL. ON EARLIER OCCASIONS I. E. ON 07.03.2011 09.05.2011 02.05.2012 AND 20.09.2012 THE HEARING WAS ADJOURNED ON THE REQUEST OF THE ASSESSEES COUNSEL. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL; HENCE THE APPEAL FILED BY THE ASSESSEE IS LIABLE TO ITA NO.2545/DEL/2012 2 BE UNADMITTED AND DISMISSED FOR NON-PROSECUTION. T HE LAWS ASSIST THOSE WHO ARE VIGILANT AND NOT THOSE WHO SLEEP OVER THE IR RIGHTS. CONSIDERING THESE FACTS AND KEEPING IN MIND THE PROVISIONS OF RULE 19 (2) OF THE ITAT RULES AS WERE CONSIDERED IN THE CASE OF MULTIPLAN INDIA REP ORTED IN 38 ITD 320 (DEL) AND IN VIEW OF THE DECISION OF THE MADHYA PRADESH H IGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR REPORTED IN 223 I TR 480 WE DISMISS THIS APPEAL IN LIMINE. THE ASSESSEE IF SO ADVISED SHA LL BE FREE TO MOVE THIS TRIBUNAL PRAYING FOR RECALLING OF THE ORDER AND EXP LAINING THE REASONS ETC. FOR NON-COMPLIANCE AND IF THE BENCH IS SO SATISFIED ABO UT THE REASONS ETC. THEN THIS ORDER MAY BE REC ALLED. 3. IN THE RESULT THE APPEAL OF THE ASSESSE E IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 8 TH DAY OF JULY 2013. SD/- SD/- (U.B.S. BEDI) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 8 TH DAY OF JULY 2013 TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-VI NEW DELHI. 5.CIT(ITAT) NEW DELHI. AR ITAT NEW DELHI. ITA NO.2545/DEL/2012 3 DATE OF DICTATION.. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER. DATE ON WHICH THE APPROVED DRAFT COME TO SR.PS/PS DATE ON WHICH FAIR ORDER SENT TO MEMBER FOR SIGNATU RE DATE ON WHICH THE FAIR ORDER COMES BACK AFTER PRONO UNCEMENT TO THE SR.PS/PS. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE AR FOR SIGNA TURE ON THE ORDER. DATE OF DESPATCH OF THE ORDER .