KALSARIA DIAMONDS, MUMBAI V. DCIT 16(3), MUMBAI

ITA 1782/MUM/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70947 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-06-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 14-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURINDER JIT SINGH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI . . , . ! , '# ' $ BEFORE SHRI I.P. BANSAL, JM AND SHRI SANJAY ARO RA, AM ./ I.T.A. NO. 1782/MUM/2012 ( % % % % & & & & / ASSESSMENT YEAR: 2008-09 M/S.KALSARIA DIAMONDS, 1407, PANCHRATNA, MAMA PARMANAND MARG, OPERA HOUSE, MUMBAI -04. % % % % / VS. THE DCIT 16(3), MUMBAI. ' '# ./ ( ./ PAN/GIR NO. : AAEFK 5738P ( ') / APPELLANT ) .. ( *+') / RESPONDENT ) ') , '/ APPELLANT BY NONE *+') 7 , ' /RESPONDENT BY SHRI SURINDER JIT SINGH % 7 8# / DATE OF HEARING : 05/09/2013 9 & 7 8# / DATE OF PRONOUNCEMENT : 05/09/2013 ': / O R D E R PER I.P.BANSAL,J.M: THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS D IRECTED AGAINST THE ORDER PASSED BY LD. CIT(A)-27, MUMBAI DATED 8/11/2011 FOR THE ASSESSMENT YEAR 2008-09. 2. EARLIER THIS APPEAL WAS FIXED FOR HEARING ON 21 /3/2013, WHEN NOBODY ATTENDED ON BEHALF OF THE ASSESSEE, THEREFORE, AS P ER DIRECTIONS OF THE TRIBUNAL THE MATTER WAS ADJOURNED TO 05/09/2013 AND NOTICE WAS DIRECTED TO BE ISSUED THROUGH RPAD. ACCORDINGLY, NOTICE WAS SENT THROUGH RPAD. HOWEVER, EVEN ON ./ I.T.A. NO. 1782/MUM/2012 ( % % % % & & & & / ASSESSMENT YEAR: 2008-09 2 05/09/2013 NONE WAS PRESENT ON BEHALF OF THE ASSESS EE. ADJOURNMENT APPLICATION HAS ALSO NOT BEEN FILED. THEREFORE, I N THE FACTS AND CIRCUMSTANCES OF THE CASE, WE PRESUME THAT THE ASSESSEE IS NOT INT ERESTED IN PROSECUTING THIS APPEAL. FOLLOWING THE DECISION OF THE TRIBUNAL R EPORTED IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD.38 ITD 320 (DEL) AND THE D ECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480 (M.P) WE DISMISS THE APPEAL FILED BY THE ASSESSEE IN LIMINE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/ 09/2013 . ': 7 & #' ; <%= 05/09/2013 7 > SD/- SD/- ( SANJAY ARORA) (I.P.BANSAL) /ACCOUNTANT MEMBER '# /JUDICIAL MEMBER MUMBAI; <% DATED 05/09/2013 ': ': ': ': 7 77 7 *8?@ *8?@ *8?@ *8?@ A'@&8 A'@&8 A'@&8 A'@&8 / COPY OF THE ORDER FORWARDED TO : 1. ') / THE APPELLANT 2. *+') / THE RESPONDENT. 3. B ( ) / THE CIT(A)- 4. B / CIT 5. @C> *8% , , / DR, ITAT, MUMBAI 6. >D E / GUARD FILE. ':% ':% ':% ':% / BY ORDER, +@8 *8 //TRUE COPY// F FF F / G G G G (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI . % . SR. PS-VM