INDO SAIGON AGENCY, MUMBAI V. DCIT 12(30, MUMBAI

ITA 1448/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7467 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 08-02-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 03-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI B. RAMAKO TAIAH ,(AM) ITA NO.1448/MUM/2009 ASSESSMENT YEAR : 2004-05 M/S. INDO SAIGON AGENCY C/O., M/S. P.V. MEHTA & CO. CHARTEREED ACCOUNTANTS 314, LOTUS HOUSE 33-A, NEW MARINE LINES MUMBAI-400 020. ..( APPELLANT ) P.A. NO. (AAAFI 1349 C) VS. DY. COMMISSIONER OF INCOME TAX-12(3) AAYAKAR BHAVAN MUMBAI-400 020. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : MS. SOMOGYAN PAL O R D E R PER D.K. AGARWAL (JM). THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER DATED 13.1.2009 PASSED BY THE LD. CIT(A)-XII, M UMBAI FOR THE ASSESSMENT YEAR 2004-05. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF TH E CASE DESPITE THE FACT THAT THE FIRST NOTICE OF HEARING WAS SENT BY RP AD. IT APPEARS ITA NO.1448/M/09 A.Y:04-05 2 THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL. HENCE, FOLLOWING THE DECISION OF THE TRIBUNAL DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED REPORTED IN 38 ITD 320, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS UNADMITTED FOR WANT OF PROSECUT ION. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4.3.2010. SD/- SD/- ( B. RAMAKOTAIAH ) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JU DICI AL MEMBER MUMBAI, DATED: 4.3.2010. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI. ITA NO.1448/M/09 A.Y:04-05 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 8.2.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 8.2.10 SR.PS/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/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 4.3.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 5.3.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER