  Sensitive new observations of the fine structure line $^3$P$_2$$\to $
$^3$P$_1$ (J=2--1) of the neutral atomic carbon CI ($\nu_{rest}\sim 809$ GHz)
in the strongly lensed Ultra Luminous Infrared Galaxy (ULIRG) IRAS F10214+4724
at z=2.3 with the mm/sub-mm telescope James Clerk Maxwel (JCMT) are presented.
These do not confirm the presence of emission from this line at the flux levels
or angular extent previously reported in the literature. The new 2$\sigma $
upper limits are: $\rm S_{CI}\la 7 Jy km s^{-1}$ (central position), and $\rm <
S_{CI} > \la 8.5 Jy km s^{-1}$ (average over the two $\rm [\delta (RA), \delta
(Dec)]=[0'',\pm 10'']$ positions). A CI emission assumed fully concomitant with
the bulk of H$_2$ and confined entirely within the strongly lensed object
yields an upper limit of $\rm M_{CI}(H_2)\la 1.5 \times 10^{10} M_{\odot}$,
compatible with the reported CO-derived H$_2$ gas mass, within the
uncertainties of the two methods. A comparison with the recent detection of the
$^3$P$_1$$\to $ $^3$P$_0$ (J=1--0) line in this galaxy by Weiss et al. (2004)
is made and the large discrepancy with the previous CI measurements is briefly
discussed.
