SANBORN TECHNOLOGY RESOURCES P. LTD, MUMBAI V. ITO 8(3)-1, MUMBAI

ITA 2079/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 9262 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 03-06-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 03-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I : MUMBAI BEFORE SHRI D. MANMOHAN, HONBLE VICE PRESIDENT AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA. NO.2079/MUM/2009 ASSESSMENT YEAR 2005-2006 SANBORN TECHNOLOGY RESOURCES PVT. LTD. MUMBAI 400 093 PAN AAACE-3617-Q VS. I.T.O. 8 (3)-1 MUMBAI -020. (APPLICANT) (RESPONDENT) FOR APPLICANT : -NONE- FOR RESPONDENT : MR. S.K. MAHAPATRA (SR. D.R.) ORDER PER SHRI D. MANMOHAN, V.P. PENALTY OF RS.16,70,110/-, LEVIED BY THE ASSESSIN G OFFICER UNDER SECTION 271 (1) (C) OF THE ACT AND CONFIRMED BY THE CIT(A), IS THE SUBJECT MATTER OF DISPUTE BEFORE US IN AN APPEAL FI LED BY THE ASSESSEE. 2. THOUGH NOTICE WAS SENT TO THE ASSESSEE AT THE A DDRESS GIVEN IN FORM 36, THE SAME WAS RETURNED UN-SERVED WITH A POSTAL REMARK LEFT. THE ASSESSEE DID NOT FURNISH CHANGE OF ADDRESS, IF ANY, TO THE REGISTRY. UNDER THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT IS ALSO NOTIC ED THAT THE LEARNED CIT(A) HAS GIVEN COGENT REASONS WHILE COMING TO THE CONCLUSION THAT PENALTY LEVIED BY THE ASSESSING OFFICER IS IN ACCOR DANCE WITH LAW. NO MATERIAL WAS PLACED BEFORE US TO CONTRADICT THE FIN DINGS OF THE LEARNED CIT(A). IN THE LIGHT OF THE DECISION OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UOI DATED 12 TH DECEMBER, 2009 AND ALSO IN THE ABSENCE OF ANY EVIDENCE ON RECORD TO CONTRAD ICT THE FINDINGS OF THE 2 LEARNED CIT(A), WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE LEARNED CIT(A) AND THUS DISMISS THE APPEAL, AS PRONOUNCED I N THE OPEN COURT. ORDER PRONOUNCED IN THE OPEN COURT, ON THIS THE 2 2 ND DAY OF JANUARY, 2010 SD/- SD/- (PRAMOD KUMAR) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATE 22 ND JANUARY, 2010. VBP/- COPY TO 1. SANBORN TECHNOLOGY RESOURCES PVT. LTD., 14/15, R AVI IND. ESTATE, OFF. MAHAKALI CAVES ROAD, ANDHERI (E), MUMBAI-400 093. PAN AAACE3617Q 2. I.T.O. 8 (3)-1MUMBAI. 4. CIT(A)-XXIX, MUMBAI 5. CIT-VIII, MUMBAI 6. D.R. I BENCH, MUMBAI. 7. GUARD FILE. (TRUE COPY) BY ORDER ASST. REGISTRAR, ITAT, MUMBAI BENCHES MUMBAI.