JAI TRADING CO., MUMBAI V. ACIT 17(3), MUMBAI

ITA 2409/MUM/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49550 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2011
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: J
• Next Hearing Date: 15-07-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 15-04-2009
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: L K AGRAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI N.V.VASUDEVAN, JM ITA NOS.2407, 2408, 2409, 2410 & 2411/MUM/2009 ASST.YEARS 2001-2002, 2002-2003, 2003-2004, 2004-20 05 & 2005-2006 M/S.JAI TRADING CO. 290 A/10, ANAND NAGAR, NR.GTB NAGAR SION (EAST), MUMBAI 400 037. PA NO.AABFJ4311N. VS. THE ASSTT.COMMISSIONER OF INCOME-TAX CIRCLE 17(3) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SHRI L.K.AGRAWAL O R D E R PER BENCH : THESE FIVE APPEALS BY THE ASSESSEE RELATE TO THE AS SESSMENT YEARS 2001-2002, 2002-2003, 2003-2004, 2004-2005 & 2005-2006. 2. HEARING OF THESE APPEALS WAS FIXED ON 25.01.2010 . HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR HAS IT MOVED ANY APPL ICATION FOR ADJOURNMENT. THE NOTICE OF HEARING SENT TO THE ASSESSEE WAS RETURNED UNSERVED BY THE POSTAL AUTHORITIES. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE AT THE GIVEN ADDRESS AS PER FORM NO.36. UNDER THE CIRCUMSTANCES IT IS PRESU MED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. ACCORDINGLY, BY APPLYING THE RATIO LAID DOWN BY THE DECISION OF THE ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [(1991) 38 ITD 320] , WE DISMISS THE APPEALS FILED BY THE APPELLANT- ASSESSEE, IN LIMINE. 3. IN THE RESULT, THE APPEALS ARE DISMISSED. ORDER PRONOUNCED ON THIS 25 TH DAY OF JANUARY, 2010. SD/- SD/- (N.V.VASUDEVAN) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT ME MBER MUMBAI : 25 TH JANUARY, 2010. DEVDAS* ITA NOS.2407 TO 2411/MUM/2009 M/S.JAI TRADING CO. 2 COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A)-XXVII, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI. ITA NOS.2407 TO 2411/MUM/2009 M/S.JAI TRADING CO. 3 DATE INITIAL 1. DRAFT DICTATED ON 25.01.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 25.01.2010 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER.