M/S. CANDY HOLDING LTD, THANE V. THE ITO WD 6(2)(1),

ITA 263/MUM/2008

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3896 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Next Hearing Date: 08-11-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 11-01-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH K : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI RAJENDRA SINGH,(AM) ITA NO.263/MUM/2008 ASSESSMENT YEAR :2001-02 CANDY HOLDING LTD. 105, CHURCHGATE CHAMBERS SIR VITHALDAS THAKERSEY MARG CHURCHGATE MUMBAI-400 020. ..( APPELLANT ) P.A. NO. (AAACC 2733 M) VS. INCOME TAX OFFICER WARD 6(2)(1) MUMBAI. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI SURENDRA KUMAR O R D E R PER D.K. AGARWAL (JM). THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER DATED 28.9.2007 PASSED BY THE LD. CIT(A) FOR TH E ASSESSMENT YEAR 2001-02. 2. IN THIS CASE, THE ASSESSEE'S COUNSEL VIDE APPLICATION DATED 4.11.2010 SOUGHT ADJOURNMENT ON THE GROUND THAT HE IS OUT OF STATION FOR A WEEK. HOWEVER, AT THE TIME OF HEARING NONE WA S PRESENT ON BEHALF OF THE ASSESSEE. AS PER ORDER SHEET IT IS FOUND THAT MORE THAN FOUR ADJOURNMENTS HAVE ALREADY BEEN GRANTED AT THE R EQUEST OF THE ASSESSEE. THEREFORE, WE REJECT THE ADJOURNMENT APPLICATI ON FILED BY THE ASSESSEE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL. HENCE, FOLLOWING THE DECISION OF THE TRI BUNAL DELHI BENCH ITA NO.263/M/08 A.Y: 01-02 2 IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED REPORTE D IN 38 ITD 320, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS UNADMITTED FOR WANT OF PROSECUTION. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.11.2010. SD/- SD/- (RAJENDRA SINGH) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 12.11.2010. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.