LAFFANS (INDIA) P. LTD, MUMBAI V. DCIT CIR 2(2), MUMBAI

ITA 195/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 9365 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-01-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-03-2015
• Assessment Year: 1994-1995
• Appeal Filed On: 09-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DURGESH SUMROTT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SMT.ASHA VIJAYARAGHAVAN , JM ITA NO.195/MUM/2009 : ASST.YEAR 1994-95 M/S.LAFFANS (INDIA) PRIVATE LIMITED 10, LUTHRA INDL. COMPLEX ANDHERI KURLA ROAD, SAFED PHOOL MUMBAI 400 072. PA NO.AAACL0698Q. VS. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 2(2) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SHRI DURGESH SUMROTT O R D E R PER R.S.SYAL, AM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE PENAL TY ORDER U/S.271(1)(C) PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 26.11.2008 IN RELATION TO THE ASSESSMENT YEAR 1994-95. 2. THE HEARING OF THIS APPEAL WAS FIXED ON 13.1.201 0. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS THERE ANY APPLICA TION FOR ADJOURNMENT. THEREFORE, IT IS PRESUMED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. ACCORDINGLY, BY APPLYING THE RATIO LAID DOWN BY THE ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [(1991) 38 ITD 32 0 (DEL.)] , WE DISMISS THE APPEAL FILED BY THE APPELLANT-ASSESSEE, IN LIMINE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THIS 19 TH DAY OF JANUARY, 2010. SD/- SD/- (ASHA VIJAYARAGHAVAN) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT ME MBER MUMBAI : 19 TH JANUARY, 2010. DEVDAS* ITA NO.195/MUM/2009 M/S.LAFFANS (INDIA) PVT. LTD. 2 COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A)-II, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI. ITA NO.195/MUM/2009 M/S.LAFFANS (INDIA) PVT. LTD. 3 DATE INITIAL 1. DRAFT DICTATED ON 13.01.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 18.01.2010 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER. &