ALL INDIA ASSOICATION OF INDUSTRIES, MUMBAI V. ITO 3(1)(1), MUMBAI

ITA 1181/MUM/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49047 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 20-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 ITA NOS. 1178, 1179, 1180 & 1181/MUM/2009 (ASST YEARS 1999-00, 2001-02, 2002-03 & 04-05) IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI A AA A BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI R S SYAL, AM R S SYAL, AM R S SYAL, AM R S SYAL, AM & & & & SHRI SHRI SHRI SHRI VIJAY VIJAY VIJAY VIJAY PAL RAO, JM PAL RAO, JM PAL RAO, JM PAL RAO, JM ITA NO ITA NO ITA NO ITA NOS SS S. . . . 1178 1178 1178 1178 TO TOTO TO 1181/MUM/2009 1181/MUM/2009 1181/MUM/2009 1181/MUM/2009 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEARS SS S 1999 1999 1999 1999- -- -00, 2001 00, 2001 00, 2001 00, 2001- -- -02, 2002 02, 2002 02, 2002 02, 2002- -- -03 & 04 03 & 04 03 & 04 03 & 04- -- -05 0505 05) )) ) ALL INDIA ASSOCIATION OF INDUSTRIES 98 MITTAL CHAMBER NARIMAN POINT MUMBAI 400 0211 VS THE INCOME TAX OFFICER WARD 3(1)(1), MUMBAI ( (( (APPELLANT APPELLANT APPELLANT APPELLANT) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO.AAACA8822F AAACA8822F AAACA8822F AAACA8822F A SSESSEE BY NONE REVENUE BY SHRI P DAS -DR PER PER PER PER BENCH: BENCH: BENCH: BENCH: THESE FOUR APPEALS FILED BY THE ASSESSEE ARE DIREC TED AGAINST THE COMMON ORDER PASSED BY THE LD. CIT(A) XXVII, MUMBAI DATED 23.12.2008 RELATING TO ASSESSMENT YEARS 1999-00, 2001-02, 2002-03 & 04-05 RESPECTIVELY. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE WHE N THE NAME OF THE ASSESSEE WAS CALLED AT THE TIME OF HEARING NOR ANY ADJOURNME NT PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED FROM THE ASSESSEE . IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT IT IS NOT SERIOUSLY IN TERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. HAVING REGARD TO THE FACTS STATED ABOVE AND KEEPING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE TRIBUNAL IN THE CASE OF C.I.T. VS. MULTIPLAN (INDIA) LIMITED, 38 ITD 320 (DEL) AND BY THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKER VS. CWT AS REPORTED IN 223 ITR 480 (M.P), WE TREAT THESE APPEALS OF THE ASSESSEE AS UN-ADMITTED AND DISMISS THE SAME FOR NON- 2 ITA NOS. 1178, 1179, 1180 & 1181/MUM/2009 (ASST YEARS 1999-00, 2001-02, 2002-03 & 04-05) PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FOR NON-COMPLIANCE AND FOR R ECALLING OF THIS ORDER AND IF THE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE R ECALLED. 4. IN THE RESULT, APPEALS FILED BY THE ASSESSE E ARE DISMISSED. ORDER PRONOUNCED ON THE 20 TH , DAY OF MAY 2011. SD/- SD/- ( (( ( R S SYAL R S SYAL R S SYAL R S SYAL ) )) ) ACCOUNTANT MEMBER ( (( ( VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO ) )) ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 20 TH MAY 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI