SBI LIFE INSURANCE CO. LTD, MUMBAI V. ADDL CIT 1(3), MUMBAI

ITA 1501/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 9345 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 07-04-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 05-03-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAVEEN GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI T.R.SOOD, AM & SMT. P.MADHAVI DEVI, JM I.T.A.NO.1502/MUM/2009 - A.Y 2004-05 SHEETAL MFG. CO., 10001, PRASAD CHAMBERS, OPERA HOUSE, MUMBAI 400 004 PAN NO.AAKFS 8333 A VS. DY. COMMISSIONER OF I.T., CIRCLE 16(3), MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI NAVEEN GUPTA. O R D E R PER P.MADHAVI DEVI, JM: THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST CI T(A)S ORDER DATED 12/12/2008 FOR THE A.Y 2004-05. 2. THE APPEAL WAS FIXED FOR HEARING ON 28/01/2010 B UT NONE APPEARED ON BEHALF OF THE ASSESSEE ON SPECIFIED DAT E DUE. FROM THE SCRUTINY OF RECORDS WE FIND THAT NOTICE DATED 14/12 /2009 WAS DULY SENT BY RPAD AT THE ADDRESS GIVEN BY THE ASSESSEE IN FOR M NO.36. THIS NOTICE HAS NOT COME BACK UNSERVED [AS ACKNOWLEDGMEN T IS ON RECORD]. SINCE AT THE TIME OF HEARING WHEN THE CASE WAS CALL ED NOBODY ATTENDED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY ADJOURN MENT APPLICATION, IT IS PRESUMED THAT THE ASSESSEE IS NOT SERIOUS ABO UT PURSUING ITS APPEAL. HENCE FOLLOWING THE DECISION OF THE ITAT DE LHI BENCH, IN THE 2 CASE OF MULTIPLAN (INDIA) LTD., 38 ITD 320 WE DISMI SS THE APPEAL IN LIMINE. ORDER PRONOUNCED ON THIS 29 TH DAY OF JANUARY, 2010. SD/- SD/- (T.R.SOOD) (P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 29 TH JANUARY, 2010. P/-* COPY TO- 1) APPELLANT 2) RESPONDENT 3) CITA MUMBAI. 4) CIT CITY MUMBAI 5) DR BENCH MUMBAI TRUE COPY BY ORDER DY /ASST.REGISTRAR,ITAT MUMBAI. SR.NO. PARTICULARS DATE INITIALS 1 DRAFT DICTATED ON 28-1-10 P 2 DRAFT PLACED BEFORE AUTHOR 29-1-10 P 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO SR.PS/PS 6 ORDER KEPT FOR PRONOUNCEMENT 7 FILE SENT TO BENCH CLERK 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER 3