SAI SHAKTI ENTERPRISES, THANE V. ITO WD 2(4), THANE

ITA 145/MUM/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 8261 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 06-08-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 07-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D SONGATE
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, E, MUMBAI BEFORE SHRI R.S.SYAL, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO. 145/MUM/2010 (ASSESSMENT YEARS: 2005-06) M/S SAI SHAKTI ENTERPRISES SHOP NO.2, BLDG B/4, SHANTI NAGAR, SECTOR-10, MIRA ROAD, THANE. PAN: AAXFS8506L . APPLICANT VS INCOME TAX OFFICER WARD 2(4), 1 ST FL. VARDAN BLDG, MIDC, WAGLE INDL ESTATE, THANE-400020. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI D SONGATE . O R D E R PER VIJAY PAL RAO BY WAY OF THIS APPEAL THE ASSESSEE IS CHALLENGING THE ORDER OF THE CIT-I, DATED 19.03.2009 PASSED UNDER SECTION 263 FOR THE ASSESSMENT YEAR 2005-06. 2. THIS APPEAL WAS FILED ON 7.1.2010 FIXED FOR HEA RING ON 9.3.2011. THE NOTICE OF THIS HEARING WAS SENT TO TH E ASSESSEE ON THE ADDRESS GIVEN IN FORM NO.36, WHICH WAS RECEIVED BACK UNSERVED WITH THE REMARK OF THE POSTAL AUTHORITY RETURN TO SENDER. THE ASSESSEE HAS ALSO NOT TAKEN ANY EFFORTS TO INTIMATE THIS OFFICE ABOUT THE CHANGE OF ADDRESS, IF ANY. ON 9.3.2011, N EITHER ANYBODY APPEARED BEFORE US NOR ANY APPLICATION FOR SEEKING ADJOURNMENT IS RECEIVED IN THE OFFICE OF THE TRIBUNAL. IN VIEW O F THIS FACTUAL POSITION, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT ITA NO. 145/MUM/2010 (ASSESSMENT YEARS: 2005-06) 2 SERIOUSLY INTERESTED IN PROSECUTING THE APPEAL FILE D BY IT. THEREFORE, WE HAVE NO OTHER ALTERNATIVE BUT TO DISPOSE OF THE APPEAL BY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (D EL); AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT I N THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED I N 223 ITR 480 (MP). ACCORDINGLY, WE TREAT THESE APPEALS AS UNAD MITTED. 3. HOWEVER, WE MAY MENTION THAT IN CASE THE ASSESSE E DESIRES TO PROSECUTE THE APPEAL, HE SHALL BE FREE TO MOVE THIS TRIBUNAL BY APPROPRIATE PETITION FOR RECALLING THE ORDER AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS FOR DEFAULT, THEN THIS ORDER SHALL BE RECALLED SO AS TO TREAT THIS APPEAL AS ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DIS MISSED FOR WANT OF PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 11 TH, MARCH 2011 SD SD (R.S.SYAL) (VIJ AY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEM BER MUMBAI, ON THIS 11 TH DAY OF MARCH, 2011 SRL:10311 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI