M/S. CHT (INDIA) PVT. LTD, MUMBAI V. ACIT 8(1), MUMBAI

ITA 2678/MUM/2007

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2118 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: L
• Next Hearing Date: 22-03-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 05-04-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NARENDER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH L MUMBAI BEFORE SHRI T.R. SOOD (AM) AND SMT. ASHA VIJAYARAG HAVAN (JM) ITA NO. 2678/MUM/2007 ASSESSMENT YEAR-2003-04 M/S. CHT (INDIA) PVT. LTD., 352, SOLITAIRE PARK, 151 M. VASANJI ROAD, CHAKALA,ANDHERI(E), MUMBAI-400 093 PAN- AAACC3596Q VS. THE ACIT 8(1), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI NARENDER SINGH O R D E R PER SMT. ASHA VIJAYARAGHAVAN (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DT. 12.2.2007 PASSED BY THE LD. CIT(A)-VIII, MUMBAI FOR THE ASSESSMENT YEAR 2003-04. 2. THIS APPEAL HAS BEEN POSTED FOR HEARING ON 10.05 .2010. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THE ASS ESSEE HAS FILED ANY APPLICATION FOR ADJOURNMENT. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE AT THE GIVEN ADDRESS AS PER FORM NO.36. TH E ASSESSEE HAS NOT INFORMED ANY OTHER ADDRESS SO AS TO ENABLE THE REGI STRY TO SERVE THE NOTICE ON THE ASSESSEE. IN THESE CIRCUMSTANCES, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. THEREFORE BY APPLYING THE RATIO OF DECISION IN THE CASE OF MULTI PLAN (INDIA) P. LTD. 38 ITD 320 (DEL) AND THE JUDGEMENT OF HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT 223 ITR 480(MP), WE DISMISS THIS APPEAL AS UNADMITTED FOR WANT OF PR OSECUTION BY THE ASSESSEE. ITA NO.2678 /M/07 2 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFIC IENT CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON THIS 14 TH DAY OF MAY, 2010 SD/- SD/- (T.R. SOOD) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 14 TH MAY, 2010 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR L BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI ITA NO.2678 /M/07 3 DATE INITIALS 1 DRAFT DICTATED ON: 10.5.2010 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 10. 5 .2010 ______ SR. PS/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/ PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: _________ ______ 9. DATE OF DISPATCH OF ORDER: _________ ______