M/S. NEW FIRE ENGINEERS PVT.LTD., MUMBAI V. DY.C.I.T. CIRCLE-7(1), MUMBAI

ITA 1146/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7220 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-12-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 19-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B: MUMBAI BEFORE SHRI R.S. SYAL (AM) AND SHRI R.S. PADVEKAR(JM) ITA NO. 1146/MUM/2009 (ASSTT. YEAR : 2005-06) M/S. NEW FIRE ENGINEERS PVT. LTD., APPELLANT 16, T.V. IND. ESTATE, S.K. AHIRE MARG, WORLI, MUMBAI - 400 020 PAN : AAACN2706R V/S. DEPUTY COMMISSIONER OF INCOME TAX, RESPONDENT CIRCLE 7(1), MUMBAI APPELLANT BY : NONE RESPONDENT BY : S/SHRI L.K. AGRAWAL/S.S.RANA/ PITAMBAR DAS (DR) : O R D E R : PER R.S. PADVEKAR, J.M THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE IMPUGNED ORDER OF THE LD CIT(A)- VII, MUMBAI DATED 20.01.2009 FOR TH E A.Y. 2005-06. 2. THIS APPEAL HAS BEEN ORIGINALLY POSTED FOR HEARI NG ON 14.12.2009 AND NOTICE DT. 6/11/2009 TO THE PARTIES WERE ISSUED BY R.P.A.D. SINCE THE BENCH DID NOT FUNCTION THE HEARING WAS ADJOURNED TO 23.2. 2010 AND THE PARTIES WERE INFORMED THROUGH NOTICE BOARD. WHEN THIS APPEAL WAS CALLED FOR HEARING, THE LD D.R. FOR THE REVENUE WAS PRESENT AND NONE WAS PR ESENT FOR THE ASSESSEE COMPANY. IN SPITE OF THE DUE SERVICE OF THE NOTIC E, THE ASSESSEE EVEN DID NOT TAKE CARE TO MOVE THE APPLICATION FOR ADJOURNMENT N OR REMAIN PRESENT. WE ARE, THEREFORE, OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE, THEREFORE, DISMISS THIS APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COU RT IN ESTATE OF LATE TUKOJIRAO HOLKAR V/S. CWT (223 ITR 480(MP) AND BY THE DELHI BENCH OF THE ITA NO. 1146/MUM/2009 2 TRIBUNAL IN THE CASE OF CIT V/S. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL). THE ASSESSEE IS AT LIBERTY TO MOVE APPROPRIATE APPL ICATION TO REVIVE THE APPEAL BY GIVING REASONS FOR NON APPEARANCE ON THE DATE OF HEARING, IF IT DESIRES SO. 3. IN THE RESULT, ASSESSEES APPEAL STANDS DISMISSE D IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON 23RD DAY O F MARCH, 2010. SD/- SD/- (R.S. SYAL) (R .S. PADVEKAR) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, ON THIS 23 RD DAY OF MARCH, 2010. :US COPY TO: 1. APPELLANT 2. RESPONDENT , 3.THE CIT(A)- VII, MUMBAI 4.THE CIT 7,MUMBAI 5.THE DR, B BENCH, MUMBAI 6.GUARD FILE BY ORDER TRUE COPY ASSTT..REGISTRAR, ITAT, MUMBAI. ITA NO. 1146/MUM/2009 3 US DATE INITIALS 1. DRAFT DICTATED ON 23/02/10 --------------- S R.P.S. 2. DRAFT PLACED BEFORE AUTHORITY 15/03/10 ------ -------- SR.P.S. 3. DRAFT PROPOSED & PLACED ----------- ---------- --- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED ----------- ----------- -- JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO ----------- ------------ - SR.P.S. THE SR. P.S./P.S 6. KEPT FOR PRONOUNCEMENT ON --------- ----------- -- SR.P.S. 7. FILE SENT TO THE BENCH CLERK --------- --------- ---- SR.P.S. 8. DATE ON WHICH FILE GOES TO THE ------- --------- ---- 9. DATE OF DISPATCH OF ORDER --------- --------- ----