CSC PHARMACEUTICALS, MUMBAI V. DCIT 14(2), MUMBAI

ITA 1993/MUM/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 8768 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 11-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P N DEVDASANDR PER R K

Judgement Text

1 ITA NO.1993/MUM/2010 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI C CC C BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI D K AGARAWAL, JM SHRI D K AGARAWAL, JM SHRI D K AGARAWAL, JM SHRI D K AGARAWAL, JM & & & & SHRI SHRI SHRI SHRI R K PANDA, AM R K PANDA, AM R K PANDA, AM R K PANDA, AM ITA NO. ITA NO. ITA NO. ITA NO. 1993/MUM/2010 1993/MUM/2010 1993/MUM/2010 1993/MUM/2010 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEAR2003 2003 2003 2003- -- -04 0404 04) )) ) CSC PHARMACEUTICALS 64A JASHRAJ BHAVAN 2 ND FLOOR, OLD HANUMAN LANE MUMBAI 400 002 VS THE DY COMMR OF INCOME TAX 14(2), MUMBAI ( (( (APPELLANT APPELLANT APPELLANT APPELLANT) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO.AACFSC5078Q AACFSC5078Q AACFSC5078Q AACFSC5078Q ASSESSEE BY NONE REVENUE BY SHRI P N DEVDASAN/DR PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 6.1.2010 OF THE CIT(A) - 25 MUMBAI RELATING TO ASSE SSMENT YEARS 2004-05. 2 NOTICE OF HEARING SENT TO THE ASSESSEE BY RPAD AS PER THE ADDRESS GIVEN IN FORM 36 WAS RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARKS NOT KNOWN. THE ASSESSEE HAS NOT TAKEN ANY STEP TO INTIMATE THE CHANGE OF ADDRESS, IF ANY TO THE REGISTRY. NONE APPEARED ON BEHALF OF THE ASSES SEE WHEN THE NAME OF THE ASSESSEE WAS CALLED AT THE TIME OF HEARING. THERE IS NOT EVEN AN ADJOURNMENT PETITION SEEKING ADJOURNMENT OF THE CASE WAS RECEIV ED FROM THE ASSESSEE. THIS TYPE OF CONDUCT OF THE ASSESSEE SHOWS THAT THE ASSE SSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. ACCORDINGLY, WE DISMISS T HE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PRADE SH HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT(223 ITR 480(MP) AND BY THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS MULTIPLAN (INDIA) PV T LTD (38 ITD 320 (DEL). 2 ITA NO.1993/MUM/2010 3 HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEA RING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING I.E. 3 RD FEB 2011. SD/- SD/- ( (( ( D K AGARWAL D K AGARWAL D K AGARWAL D K AGARWAL ) )) ) JUDICIAL MEMBER ( (( ( R K PANDA R K PANDA R K PANDA R K PANDA ) )) ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 3 RD FEB 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI