PARAS CONSTRUCTON CO., MUMBAI V. DCIT CIR 22(1), NAVI MUMBAI

ITA 1293/MUM/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2648 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 26-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: YESHWANT U CHAVAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: MUMBAI BEFORE SHRI P M JAGTAP, ACCOUNTANT MEMBER AND SHRI R S PADVEKAR, JUDICIAL MEMBER ITA NO 1293/MUM/2009 (ASSESSMENT YEAR: 2005-06) PARAS CONSTRUCTION CO, 333, KAILASH PLAZA, VALLABH BAUG LANE, GHATKOPAR (EAST), MUMBAI -400 077 PAN: AADFP 7182 M VS DCIT -22(1), 3RD FLOOR, TOWER 6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI -400 703 APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI YESHWANT U CHAVAN ORDER PER P M JAGTAP, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LEARNED CIT- XXII MUMBAI DATED 24.12.2008 PASSED U/S 263. 2. AT THE TIME OF HEARING FIXED IN THIS CASE ON 16. 12.2009, NOBODY HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLIC ATION SEEKING ADJOURNMENT OF THE SAID HEARING IS FILED DESPITE THE FACT THAT NOTICE OF THE SAID HEARING SENT TO THE ASSESSEE BY RPAD HAS BEEN DULY SERVED UPON THE ASSE SSEE, THE PROOF OF WHICH IS AVAILABLE ON RECORD. IT APPEARS THAT THE ASSESSEE THUS IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 3. CONSIDERING THE FACTS NARRATED ABOVE AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE TRIBUNAL IN CIT VS MULTIPLAN (INDIA) PVT LTD (38 ITD 320)(DEL) AND BY HONBLE MA DHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR VS. CWT (223 ITR 480)(MP) THIS APP EAL OF THE ASSESSEE IS TREATED AS UNADMITTED AND DISMISSED FOR NON-PROSECU TION. THE ASSESSEE IF SO ADVISED, ITA 1293/M/2009 PARAS CONSTRUCTION CO 2 SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE R EASONS FOR NON-COMPLIANCES AND FOR RECALLING THIS ORDER AND IF THE BENCH IS SO SATISFI ED, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 22ND DAY OF DECEMBER 2009. SD/- (R S PADVEKAR) JUDICIAL MEMBER SD/- (P M JAGTAP) ACCOUNTANT MEMBER MUMBAI, DATE: 22ND DECEMBER 2009 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT -22, MUMBAI. 4) THE ADDL CIT-22(1)/ CONCERNED., MUMBAI. 5) THE D.R. C BENCH, ITAT, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR CHAVAN* I.T.A.T., MUMBAI ITA 1293/M/2009 PARAS CONSTRUCTION CO 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 17.12.09 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 17.12.09 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS SR.PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS 7 FILE SENT TO THE BENCH CLERK SR.PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER