M/s. PAREKH BRIGHT BARS P. LTD., THANE V. ADDL. CIT. Rg. - 5(2), MUMBAI

ITA 2053/MUM/2006

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 8082 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 11 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 17-03-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 31-03-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S SRIVASTAV PER R K

Judgement Text

1 ITA NO.2053/MUM/2006 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 H HH H BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE SHRI R K PANDA, AM BEFORE SHRI R K PANDA, AM BEFORE SHRI R K PANDA, AM BEFORE SHRI R K PANDA, AM & SHRI VIJAY PAL RAO, JM & SHRI VIJAY PAL RAO, JM & SHRI VIJAY PAL RAO, JM & SHRI VIJAY PAL RAO, JM ITA NO. ITA NO. ITA NO. ITA NO. 2053/MUM/2006 2053/MUM/2006 2053/MUM/2006 2053/MUM/2006 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEAR 2002 2002 2002 2002- -- -03 0303 03) )) ) PAREKH BRIGHT BARS P LTD C-346 TTC INDL. AREA PAWABNE VILLAGE PO K U BAZAR THANE 400 705 VS THE ADDL. COMMR OF INCOME TAX RANGE 5(2), MUMBAI ( (( (APPELLANT APPELLANT APPELLANT APPELLANT) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO.AABCN2430M AABCN2430M AABCN2430M AABCN2430M A SSESSEE BY NONE REVENUE BY SHRI R S SRIVASTAV 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 28.2.2006 OF THE CIT(A) - V, MUMBAI RELATING TO AS SESSMENT YEAR 2002-03. 2 THIS APPEAL WAS GETTING ADJOURNED FROM TIME TO TI ME SINCE 11.4.2008. THIS CASE WAS LAST FIXED FOR HEARING ON 20.1.2011 A ND WAS ADJOURNED TO 17.3.2011. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED, AT THE TIME OF HEARING NOR ANY ADJOURNMENT PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED FROM THE ASSESSEE. THIS TYPE OF CONDUCT OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PRADESH HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT(223 ITR 480(MP) AND BY THE DELHI BENC H OF THE TRIBUNAL IN THE CASE OF CIT VS MULTIPLAN (INDIA) PVT LTD (38 ITD 32 0 (DEL). 2 ITA NO.2053/MUM/2006 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. 17. MAR 2011. SD/- SD/- ( (( ( VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO ) )) ) JUDICIAL MEMBER ( (( ( R K PANDA R K PANDA R K PANDA R K PANDA ) )) ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 17 TH MAR 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI