KALSON POWER TECH. P. LTD( AMALGAMATED WITH MASTER MARINE SERVICES P. LTD) WITH EFFECT FROM 01-04-2005), MUMBAI V. ITO 2(2)(2), MUMBAI

ITA 1310/MUM/2009

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62344 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-05-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 26-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P K B MENON

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A , MUMBAI BEFORE SHIRI R. S. SYAL, AM AND SHRI S. S. GODARA, JM ITA NOS. : 1309 & 1310/MUM/2009 ASSESSMENT YEARS : 2001-02 & 2002-03 M/S. KALSON POWER TECH PVT. LTD. (AMALGAMATED WITH MASTER MARINE SERVICES PVT. LTD. WITH EFFECT FROM 01.04.2005) 201, MOTIBAI WADIA HOUSE, S. A. BRELVI ROAD, FORT, MUMBAI-400 001 PAN NO: AAACK 8385 P VS. INCOME TAX OFFICER - 2(2)(2), AAYAKAR BHAVAN, MUMBAI-400 001 (APPELLANT) (RESPONDENT) A SSESSEE BY : NONE DE PARTMENT BY : SHRI P. K. B. MENON DATE OF HEARING : 02.05.2012 DATE OF PRONOUNCEMENT : 02 .05.2012 ORDER PER S. S. GODARA, JM : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER DATED 02.01.2009 OF THE LD. CIT(A)-II, MUMBAI FOR THE ASS ESSMENT YEARS 2001- 02 AND 2002-03. 2. THE CASE WAS FIXED FOR HEARING TODAY I.E. ON 2 ND MAY, 2012. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. NO PETITION SEEKING ADJOURNMENT OF THE CAS E HAS BEEN FILED. THE ITA NOS. 1309 & 1310/MUM/2009 M/S. KALSON POWER TECH PVT. LTD. 2 CONDUCT OF THE ASSESSEE SHOWS THAT HE IS NOT INTERE STED IN PROSECUTING THE APPEAL FILED BY HIM. THEREFORE, FOLLOWING THE DECIS ION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD. REPORTED IN 3 8 ITD 320 AS WELL AS THE JUDGMENT OF HON'BLE MADHYA PRADESH HIGH COURT IN TH E CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT REPORTED IN 223 ITR 4 80, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 3. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE DATE OF HEA RING, THE TRIBUNAL MAY, AT ITS DISCRETION, RECALL THE ORDER. 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON 02 ND MAY, 2012. SD/- SD/- ( R. S. SYAL ) ( S. S. GODARA ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT: 02.05.2012 ITA NOS. 1309 & 1310/MUM/2009 M/S. KALSON POWER TECH PVT. LTD. 3 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, A- BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI