PRATIK D SANGHVI, MUMBAI V. ITO 14(1)(1), MUMBAI

ITA 209/MUM/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71354 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 30-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 10-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C, MUMBAI BEFORE SHRI H L KARWA, PRESIDENT & SHRI N K BILLAIYA, ACCOUNTANT MEMBER ITA NO.209/MUM/2012 FOR ASST. YEAR: 2008-09 PRATIK D SANGHVI, HOUSE NO.116, PATIL HOUSE, KAWALE CHAWL, PANNALAL GHOSH MARG, BHANDARWADA, MALAD, MUMBAI 400 064 PAN AMLPS4253J VS. THE ITO 14(1)(1) MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SANJEEV JAIN DATE OF HEARING : 30.09.2013 DATE OF PRONOUNCEMENT : 30.09.2013 O R D E R PER N.K.BILLAIYA (AM) : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-25, MUMBAI, DATED 31.10.2011, PERTAINING TO A.Y. 2008-0 9. 2. NOTICE FIXING THE APPEAL FOR HEARING ON 30.09.21 3 WAS SENT BY RPAD AT THE ADDRESS MENTIONED BY THE ASSESSEE IN FORM NO.36. T HIS NOTICE HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK NOT KNOWN. THE ASSESSEE HAS NOT PROVIDED ANY ALTERNATIVE ADDRESS AT WHICH THE NOTICE MAY BE SENT. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ALSO THERE I S NO REQUEST FOR ADJOURNMENT. IN 2 ITA NO.209/M/2012 AY:2008-09 THESE CIRCUMSTANCES, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING ITS APPEAL. THEREFORE, FOLLOWING THE DEC ISION OF THE HONBLE SUPREME COURT IN THE CASE OF B.N.BHATTACHARGEE & ANOTHER (118 ITR 461) AND THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA LTD. 38 ITD 320 (DEL), WE DISMISS THIS APPEAL. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH SEPTEMBER 2013. SD/- SD/- (H L KARWA) (N.K.BILLAIYA) PRESIDENT ACCOUNTANT MEMBER MUMBAI, DT : 30 TH SEPTEMBER, 2013 SA COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE C.I.T, MUMBAI 4. THE CIT (A)-25, MUMBAI 5. THE DR, C- BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI