RUBY ZARDA AGENCY, MUMBAI V. ACIT CEN CIR 24 & 26, MUMBAI

ITA 1890/MUM/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3665 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 16-06-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 10-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR SING

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, D, MUMBAI BEFORE SHRI R.S.SYAL, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NOS. 1894 TO 1900/MUM/2010 (ASSESSMENT YEARS: 1998-1999 TO 2004-05) RAINBOW TRADERS 144, ERSKINE ROAD, NULL BAZAR, MUMBAI-400003 PAN: AACFR2835G . APPELLANT VS DCIT, CENTRAL CIRCLE 24 AND 26, R.NO.404, AAYAKAR BHAVAN M K ROAD, MUMBAI-400020 RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI SUNIL KUMAR SING. O R D E R PER VIJAY PAL RAO, JM THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINS T THE ORDER DATED 15.12.2009 OF CIT(A)-39, MUMBAI FOR THE ASSESSMENT YEARS 1998-1999 TO 2004-2005. 2. THESE APPEALS WERE FILED ON 10/03/2010 AND WER E PLACED ON BOARD FOR HEARING ON 07/12/2010. THE NOT ICE OF HEARING WAS SENT TO THE ASSESSEE BY RPAD ON THE ADD RESS OF THE ASSESSEE GIVEN IN FORM NO.36. NEITHER THE ACKNOWLEDGMENT RECEIPT RECEIVED NOR THE NOTICE OF H EARING SENT TO THE ASSESSEE RECEIVED BACK IN THE OFFICE O F THE ASSESSEE. ON 7.12.2010, NONE APPEARED FOR AND ON B EHALF OF THE ASSESSEE AND NO APPLICATION FOR ADJOURNMENT IS SUBMITTED BY THE ASSESSEE, IF ANY. IN VIEW OF THIS FACTUAL PO SITION, WE ARE ITA NOS. 1894 TO 1900/MUM/2010 (ASSESSMENT YEARS: 1998-1999 TO 2004-05) 2 OF THE OPINION THAT THE ASSESSEE IS NOT SERIOUSLY I NTERESTED IN PROSECUTING THE APPEAL FILED BY IT. THEREFORE, WE H AVE NO OTHER ALTERNATIVE BUT TO DISPOSE OF THE APPEALS BY FOLLO WING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MUL TIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL); AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED IN 223 I TR 480 (MP). ACCORDINGLY, WE TREAT THESE APPEALS AS UNA DMITTED. 3. HOWEVER, WE MAY MENTION THAT IN CASE THE ASSESSE E DESIRES TO PROSECUTE THE APPEALS, IT 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 DEF AULT, THEN THIS ORDER SHALL BE RECALLED SO AS TO TREAT THIS AP PEALS AS ADMITTED. 4. IN THE RESULT, APPEALS OF THE ASSESSEE STAND DIS MISSED FOR WANT OF PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 10.12.2010 SD SD (R.S.SYAL) (VIJ AY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, ON THIS 10 TH DAY OF DEC, 2010 SRL:71210 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI ITA NOS. 1894 TO 1900/MUM/2010 (ASSESSMENT YEARS: 1998-1999 TO 2004-05) 3