MAHAVIR PAINTS AGENCY, MUMBAI V. ITO WD 24(2)(4), MUMBAI

ITA 272/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 6394 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-11-2010
• Assessment Year: 1999-2000
• Appeal Filed On: 13-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S RAWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, B, MUMBAI BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO. 272/MUM/2009 (ASSESSMENT YEAR 1999-2000) M/S MAHAVIR PAINTS AGENCY, 70/71, MALAD SHOPPING CENTRE, S V ROAD, MALAD(W), MUMBAI-400064 PAN: AAGFM2106D . APPELLANT VS ITO, WARD 24(2)(4), MUMBAI. .. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI R S RAWAL O R D E R PER VIJAY PAL RAO,JM BY WAY OF THIS APPEAL THE ASSESSEE IS CHALLENGING T HE FIRST APPELLATE ORDER DATED 08.12.2008 PASSED BY THE LEA RNED CIT(A)- XXIV, MUMBAI FOR THE ASSESSMENT YEAR 1999-2000. 2. THIS APPEAL WAS FILED ON 13.01.2009 AND CAUSE LI STED FOR HEARING ON VARIOUS OCCASIONS BUT DUE TO NON-FUNCTIO NING OF THE BENCH IT WAS ADJOURNED ON SEVERAL TIMES AND FINALL Y IT WAS LISTED FOR HEARING ON 16.11.2010. NOTICE OF THIS HEARING W AS SENT TO THE ASSESSEE BY REGISTERED POST ACKNOWLEDGMENT. THE N OTICE SENT TO THE ASSESSEE WAS RECEIVED BY THE ASSESSEE AS IT IS EVIDENCED BY AD CARD ON RECORD. ON 16.11.2010, NEITHER ANYBODY APPEARED BEFORE US NOR ANY APPLICATION FOR SEEKING ADJOURNM ENT IS RECEIVED IN THE OFFICE OF THE TRIBUNAL. IN VIEW OF THIS FA CTUAL POSITION, WE ARE OF THE CONSIDERED OPINION THAT THE ASSESSEE IS NOT SERIOUSLY ITA NO. 272/MUM/2009 (ASSESSMENT YEAR 1999-2000) 2 INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. T HEREFORE, WE HAVE NO OTHER ALTERNATIVE BUT TO DISPOSE OF THE APPEAL B Y FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MUL TIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL); AS ALSO THE DEC ISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED IN 223 ITR 480 ( MP). ACCORDINGLY, WE TREAT THIS APPEAL AS UNADMITTED. 3. HOWEVER, WE MAY MENTION THAT IN CASE THE ASSESSE E DESIRES TO PROSECUTE THE APPEAL, IT SHALL BE FREE TO MOVE THIS TRIBUNAL BY APPROPRIATE PETITION FOR RECALLING THE ORDER AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS FOR DEFAULT, THEN THIS ORDER SHALL BE RECALLED SO AS TO TREAT THIS APPEAL AS ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DIS MISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 26.11.2010 SD SD (T.R.SOOD) (VIJAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL M EMBER MUMBAI, DATED 26 TH NOV 2010 SRL:221110 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI