CHAMPAGNE VINEYARDS LTD, MUMBAI V. DCIT CIR 6(2), MUMBAI

ITA 2230/MUM/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9110 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 12-12-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 04-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI , BEFORE SHRI R. K. GUPTA , JM ITA NO. 2229 / MUM/ 20 1 2 ( ASSESSMENT YEAR : 200 6 - 20 0 7 ) CHAMPAGNE VINEYARDS LTD., NAV BHAVNA CO - OPERATIVE SOCIETY, R.NO.5, 3 RD FLOOR, PRABHADEVI, MUMBAI - 400 025 VS. DCIT CIR 6(2) , MUMBAI PAN/GIR NO. : A ABCC 6296 N ( APPELLANT ) .. ( RESPONDENT ) AND ITA NO. 2230 /MUM/20 1 2 ( ASSESSMENT YEAR :200 6 - 200 7 ) CHAMPAGNE VINEYARDS LTD., NAV BHAVNA CO - OPERATIVE SOCIETY, R.NO.5, 3 RD FLOOR, PRABHADEVI, MUMBAI - 400 025 VS. DCIT CIR 6(2), MUMBAI PAN/GIR NO. : AABCC6296 N ( APPELLANT ) .. ( RESPONDENT ) /REVENUE BY : NONE /ASSESSEE BY : MR. RAKESH RANJAN DATE OF HEARING : 1 2 TH DEC . , 2012 DATE OF PRONOUNCEMENT : 14 TH DEC. ,2012 O R D E R TH ESE TWO APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LEANED CIT(A) , MUMBAI RELATING TO ASSESSMENT YEAR 2006 - 07 . ITA NO S . 2229 & 2230 /20 1 2 2 2 . NONE APPEARED ON BEHALF OF THE ASSESSEE . NOTICE WAS ISSUED THROUGH REGISTERED A.D. POST, HOWEVER, THE SAME HAS BEEN RETURNED UNSERVED. NO OTHER ADDRESS IS AVAILABLE WITH THE REGISTRY, THEREFORE, THERE IS NO POINT TO SEND FRESH NOTICE, NEITHER THE ASSESSEE HAS INTIMATED ANY NEW ADDRESS. 3 . LOOKING TO T HE AFORESAID FACTS AND CIRCUMSTANCES OF THE CASE , I DISMISS THESE TWO APPEALS OF THE ASSESSEE IN LIMINE IN VIEW OF THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA LIMITED 38 ITD 320 . 4 . HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN S ATISFY THE TRIBUNAL FOR SUCH NON - APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. I ORDER ACCORDINGLY. 5 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF DEC . 2012. 2012 SD/ - ( ) ( R.K.GUPTA ) / JUDICIAL MEMBER MUMBAI ; DATED : 14 / 1 2 / 2012 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. ITA NO S . 2229 & 2230 /20 1 2 3 3. / THE CIT(A) - X, MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( DY./ASSTT. REGISTRAR) / ITAT, MUMBAI