DECCAN SALES CORPORATION LTD, MUMBAI V. ITO WD 9(1)-3, MUMBAI

ITA 2338/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 6363 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 17-12-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 25-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PEEYUSH JAIN
• Section: 143(3)

Judgement Text

I.T.A NO.2338/ MUM/2010 ASSESSMENT YEAR: 2004-05 1 IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, MUMBAI. BEFORE SHRI N.V.VASUDEVAN (JUDICIAL MEMBER) AND SHRI PRAMOD KUMAR(ACCOUNTANT MEMBER) I.T.A NO.2338/ MUM/2010 ASSESSMENT YEAR: 2004-05 DECCAN SALES CORPORATION LTD. .. APPELLANT MORAY HOUSE, 226, S.V.ROAD, BANDRA (W) MUMBAI-50 PA NO.AAACD 6439 K VS INCOME TAX OFFICER 9(1)-3 ,. RESPONDEN T MUMBAI. APPELLANT BY: NONE RESPONDENT BY : SHRI PEEYUSH JAIN O R D E R PER PRAMOD KUMAR: 1. THIS IS AN APPEAL FILED BY THE ASSESSEE AND IS D IRECTED AGAINST THE ORDER DATED 9 TH DECEMBER, 2009 PASSED BY THE CIT(A)-19, MUMBAI IN T HE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961, FOR THE ASSESSMENT YEAR 2004-05. 2. THE HEARING IN THIS CASE WAS LAST FIXED ON 14.7. 2010. DUE TO SHORTAGE OF TIME, THE HEARING WAS ADJOURNED TO 22.9.2010 AND THE PARTIES WERE INFORMED IN THE OPEN COURT. HOWEVER, ON 22.9.2010, BENCH DID NOT FUNCTION AND T HE HEARING WAS ADJOURNED TO 09.11.2010 AND THE PARTIES WERE INFORMED THROUGH NO TICE BOARD. 3. WHEN THE CASE WAS CALLED ON FOR HEARING ON 09.11 .2010, NO ONE WAS PRESENT FROM THE SIDE OF THE ASSESSEE NOR WAS ANY APPLICATION FO R ADJOURNMENT FILED. FROM THE ABOVE, IT I.T.A NO.2338/ MUM/2010 ASSESSMENT YEAR: 2004-05 2 APPEARS THAT ASSESSEE IS NOT INTERESTED IN PROSECUT ING THE APPEAL FOR THE REASONS BEST KNOWN TO IT. THEREFORE, FOLLOWING THE DECISION OF THE TR IBUNAL IN THE CASE OF M/S. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DELHI), THE APPEAL OF THE AS SESSEE IS DISMISSED. 4. IN THE RESULT, THE APPEAL STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 26 TH NOVEMBER, 2010 SD/- (N.V.VASUDEVAN) (JUDICIAL MEMBER) SD/- (PRAMOD KUMAR) (ACCOUNTANT MEMBER) MUMBAI, DATED 26 TH NOVEMBER , 2010 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)-19, MUMBAI 4. COMMISSIONER OF INCOME TAX, V, MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH D, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI I.T.A NO.2338/ MUM/2010 ASSESSMENT YEAR: 2004-05 3