M/S. SPL TECHNOCHEM LTD, MUMBAI V. THE ITO 9(3)(2), MUMBAI

ITA 1508/MUM/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2289 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 23-10-2009
• Assessment Year: 2003-2004
• Appeal Filed On: 29-02-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAYANK PRIYADARSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, E BENCH, MUMBAI. BEFORE SHRI S.V.MEHROTRA, AM & SMT ASHA VIJAYRAGHA VAN,JM I.T.A. NO.1508/MUM/2008 ASSESSMENT YEAR: 2003-04 SPL TECHNOCHEM LTD., V. THE I.T.O. 9(3)(2), C/O. SHNKARLAL JAIN &ASSOCIATES, MUMBAI. 12, ENGINEER BLDG., 265, PRINCES STREET, MUMBAI-2. PA NO.AADCS 8718 B (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY : MAYANK PRIYADARSHI O R D E R PER S.V.MEHROTRA, AM THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 9.1.2008 OF LD CIT (A)-IX, MUMBAI CONFIRMING THE PENALTY OF RS.54, 46,490/- IMPOSED BY THE AO U/S.271(1)(C) FOR THE ASSESSMENT YEAR 2006-07. 2. THE HEARING OF THIS CASE WAS LAST FIXED ON 10.2. 2010. THE HEARING WAS ADJOURNED TO 20.4.2010 AT THE REQUEST OF THE ASSESSEE VIDE LE TTER DATED 16.2.2010. IN THE PAST ALSO, THE HEARING WAS ADJOURNED SEVERAL TIMES AT THE REQU EST OF THE ASSESSEE. HENCE ON 16.2.2010, THE BENCH ORDERED TO INFORM BOTH THE PA RTIES AS LAST CHANCE FOR ASKING THE ADJOURNMENT. HOWEVER, ON 20.4.2010, WHEN THE CASE WAS CALLED ON FOR HEARING, NO ONE APPEARED FROM THE SIDE OF THE ASSESSEE. IN VIEW OF THIS, WE INFER THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL BEFORE THE TRI BUNAL. THEREFORE, WE DISMISS THE APPEAL 2 OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION FOLLOWING THE DECISION OF THE ITAT DELHI IN THE CASE OF MULTIPLAN INDIA (P)LTD., 38 IT D 320. 3. IN THE RESULT, APPEAL FILED BY THE ASSESSEE STAN DS DISMISSED. PRONOUNCED ON 21 ST APRIL, 2010 SD/- (ASHA VIJAYRAGHAVAN) (JUDICIAL MEMBER) SD/- (S.V. MEHROTRA) (ACCOUNTANTMEMBER) MUMBAI, DATED 21 ST APRIL, 2010 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)-IX, MUMBAI 4. COMMISSIONER OF INCOME TAX, IX-, MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH E, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI 3 DATE INITIALS 1. DRAFT DICTATED ON 20.4.2010 PS 2. DRAFT PLACED BEFORE AUTHOR 20.4.2010 PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER AM/JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/J M 5. APPROVED DRAFT COMES TO THE SR. PS PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER 4