GSL (INDIA) LTD, MUMBAI V. DCIT CIR 8(1), MUMBAI

ITA 2210/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 9349 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 08-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K R DAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JM & BEFORE SHRI R.K. PAN DA, AM I.T.A. NO. 2210/MUM/2009 (ASSESSMENT YEAR 2004-05) M/S. GSL (INDIA) LTD. C/O. SHANKARLAL JAIN & ASSOCIATES, 12 ENGINEER BLDG., 265, PRINCESS STREET, MUMBAI-400 002 PAN: AAACG2334A VS. DY. CIT, CIRCLE 8(1) MUMBAI APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: MR. K.R. DAS O R D E R DATE OF HEARING: 25.01.2010 DATE OF ORDER: 25.01.2010 PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 16 TH JANUARY, 2009 OF THE CIT(A)-VIII, MUMBAI RELATING TO ASSESSMENT YEAR 2004-05. 2. DESPITE SERVICE OF NOTICE BY RPAD, ACKNOWLEDGEME NT ON RECORD, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJ OURNMENT PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS TY PE OF ATTITUDE ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTE D IN PROSECUTING ITS APPEAL. THEREFORE, FOLLOWING THE RATIO LAID DOWN B Y THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD., 38 ITD 320 AS WE LL AS THE JUDGEMENT OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480, THE APPEAL FILED BY TH E ASSESSEE IS DISMISSED IN LIMINE. I.T.A. NO. 2210/MUM/09 M/S. GSL (INDIA) LTD. ================= 2 3. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICAT ION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE DATE OF HEA RING, THE TRIBUNAL MAY, AT ITS DISCRETION, RECALL THE ORDER. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. ORDER PRONOUNCED ON 25 TH JANUARY, 2010. SD/- (D.K. AGARWAL) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 25 TH JANUARY, 2010 COPY TO: (1) THE APPELLANT, (2) THE RESPONDENT, (3) THE CIT(A)-VIII, MUMBAI, (4) THE CIT-VIII, MUMBAI, (5) THE DR, G BENCH, ITAT, MUMBAI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI TPRAO