SANGHAVI EXPORTS, MUMBAI V. DCIT 16(3), MUMBAI

ITA 1300/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1683 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 19-05-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 26-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI. R.S. SYAL (A.M.) AND SHRI. VIJAY PAL R AO (J.M) ITA NO.1300/MUM/2009 ASSESSMENT YEAR: 2004-2005 SANGHAVI EXPORTS 502, PRASAD CHAMBERS, TATA RD.NO.2, OPERA HOUSE, MUMBAI 400 004. PAN : AAAFS1073P VS. DCIT 16(3) MATRU MANDIR, 2 ND FLR., TARDEO, MUMBAI 400 007. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI SHRAVAN KUMAR O R D E R PER VIJAY PAL RAO, J.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)- XVII, MUMBAI DATED 12.11.2008. 2. IN THIS CASE, THE HEARING OF THE ASSESSEES APPE AL WAS INITIALLY FIXED BEFORE THE TRIBUNAL ON 31.12.2009. HOWEVER, AS THE BENCH DID NOT FUNCTION HEARING IS ADJOURNED TO 10.03.2010. THEREAFTER THE ASSESSEE AGAIN SOUGHT ADJOURNMENT OF HEARING FIXED ON 19.05.2010. HOWEVER , NOBODY HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLIC ATION FOR ADJOURNMENT HAS BEEN FILED ON THE SAID DATE DESPITE THE FACT TH AT NOTICE TO THE SAID HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AT THE ADDRESS GIVEN IN THE APPEAL MEMO WELL IN ADVANCE. FROM THIS NON-COM PLIANT ATTITUDE OF THE ASSESSEE, IT APPEARS THAT HE IS NOT SERIOUSLY INTER ESTED IN PROSECUTING HIS APPEAL FILED BEFORE THE TRIBUNAL. 3. CONSIDERING THE FACTS STATED ABOVE AND KEEPING I N MIND PROVISIONS OF RULE 19(2) OF THE ITAT RULE AS WERE CONSIDERED BY T HE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. 38 ITD 320(DELHI) AS WELL AS BY THE HONBLE ITA NO.1300/MUM/2009 A.Y.: 2004-2005 2 M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT 223 ITR 480 (MP), THIS APPEAL OF THE ASSESSEE IS TREATE D AS UNADMITTED AND DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE, I F SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FOR NON -COMPLIANCE AND SEEKING RECALL OF 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. ORDER PRONOUNCED ON THIS 31 ST DAY OF MAY, 2010. SD/- (R.S. SYAL) (ACCOUNTANT MEMBER) SD/- (VIJAY PAL RAO) (JUDICIAL MEMBER) MUMBAI, DATED 31 ST MAY, 2010. JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- , MUM BAI 4. COMMISSIONER OF INCOME TAX, CITY- , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH E, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI