HABIBA K. DHANANI, MUMBAI V. ITO 19(3)(2), MUMBAI

ITA 2353/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2284 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 22-04-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 13-04-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SOMAGYAN PAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI R.S. PADVEKAR, JM & BEFORE SHRI R.K. PA NDA, AM I.T.A. NO. 2353/MUM/2009 (ASSESSMENT YEAR 2003-04) MRS. HABIBA K. DHANANI D-102, BLUE HEAVEN APART. CHAPEL ROAD, BANDRA (W) MUMBAI-50 PAN:AEJPD5584K VS. I.T.O.-19(3)(2) MUMBAI APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: MR. SOMAGYAN PAL O R D E R DATE OF HEARING: 22.04.2010 DATE OF ORDER: 22.04.2010 PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 28 TH JANUARY, 2008 OF THE CIT(A)-XIX, MUMBAI RELATING T O ASSESSMENT YEAR 2003-04. 2. THIS APPEAL WAS FIRST FIXED FOR HEARING ON 5 TH JANUARY, 2010 AND WAS ADJOURNED TO 24 TH FEBRUARY, 2010 AT THE REQUEST OF THE ASSESSEES COUNSEL. AGAIN ON 24 TH FEBRUARY, 2010 AT THE REQUEST OF THE ASSESSEES COUNSEL THE CASE WAS ADJOURNED TO 22 ND APRIL, 2001. HOWEVER, ON 22 ND APRIL, 2010 WHEN THE NAME OF THE ASSESSEE WAS CALLE D NONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS TYPE OF ATTITUDE ON TH E PART OF THE ASSESSEE SHOWS THAT SHE IS NOT INTERESTED IN PROSECUTING HER APPEAL. THEREFORE, FOLLOWING THE RATIO LAID DOWN BY THE TRIBUNAL IN TH E CASE OF MULTIPLAN INDIA PVT. LTD., 38 ITD 320 AS WELL AS THE JUDGEMEN T OF HON'BLE MADHYA I.T.A. NO. 2353/MUM/09 MRS. HABIBA K. DHANANI ================= 2 PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. CWT, 223 ITR 480, THE APPEAL FILED BY THE ASSESSEE IS DI SMISSED IN LIMINE. 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, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF. SD/- (R.S. PADVEKAR) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 22 ND APRIL, 2010 COPY TO: (1) THE APPELLANT, (2) THE RESPONDENT, (3) THE CIT(A) -XIX, MUMBAI, (4) THE CIT, CITY-19, MUMBAI, (5) THE DR, H BENCH, ITAT, MUMBAI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI TPRAO