PROACTIVE NETWORK P. LTD, MUMBAI V. ITO 9(2)(4), MUMBAI

ITA 2896/MUM/2010

• Counselvise Citation: 289619914 RSA 2010
• Duration Of Justice: 1 year(s) 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 28-07-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 12-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: G P TRIVEDI
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, MUMBAI. BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER I.T.A NO.2896/ MUM/2010 ASSESSMENT YEAR: 2006-07 M/S. PROACTIVE NETWORK PVT LTD. .. APPELLANT C/O SUBHASH CHAUDHARI, 302, GARGI, PLOT NO.254, SECTOR-5, KANDIVALI(WEST), MUMBAI-067 PA NO.AACCP 2775 N VS INCOME TAX OFFICER 9(2)(4) ,. RESPONDEN T AAYAKAR BHAVAN, M.K. ROAD, MUMBAI. APPEARANCES: NONE, FOR THE APPELLANT G.P.TRIVEDI, FOR THE RESPONDENT DATE OF HEARING : 28-07-2011 DATE OF PRONOUNCEMENT: 28-07-2011 O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL, THE ASSESSEE HAS CALLED I NTO QUESTION CORRECTNESS OF CIT(A)S ORDER DATED 20 TH JANUARY, 2010, IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961, FOR THE ASSESS MENT YEAR 2006-07. I.T.A NO.2896/ MUM/2010 ASSESSMENT YEAR: 2006-07 2 2. THE NOTICE OF HEARING IN THIS CASE WAS SENT BY R PAD TO THE ASSESSEE AT THE GIVEN ADDRESS FIXING ON 16.3.2011. AS THE BENCH D ID NOT FUNCTION ON 16.3.2011, THE HEARING WAS ADJOURNED TO 26.5.2011 AND THE PARTIES WERE INFORMED THROUGH NOTICE BOARD. AGAIN ALSO AS THE BENCH DID NOT FUNCTION ON 26.5.2011, THE HEARING WAS ADJOURNED TO 28.7.2011 AND THE PARTIES WERE INFORME D THROUGH NOTICE BOARD. WHEN THE CASE WAS CALLED ON FOR HEARING ON 28.7.2011, NO ONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR ADJOURNMENT FI LED. FROM THE ABOVE, WE INFER THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL BEFORE THE TRIBUNAL. CONSEQUENTLY, WE DISMISS THE APPEAL FOR WANT OF PRO SECUTION FOLLOWING THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CAS E OF CHEMIPOL V UOI, ORDER DATED 17 TH SEPTEMBER, 2009 (BHC) AND ITAT DELHI IN THE CASE O F MULTIPLAN INDIA P. LTD., 32 ITD 320. HOWEVER, THE ASSESSEE IS AT LIBERTY TO MO VE THIS TRIBUNAL WITHIN THE PRESCRIBED TIME BY WAY OF FRESH APPLICATION FOR REV IVING THE APPEAL. 3. IN THE RESULT, THE APPEAL STANDS DISMISSED FOR W ANT OF PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 28 TH JULY, 2011 SD/- (D. MANMOHAN) VICE PRESIDENT SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER MUMBAI, DATED 28 TH JULY, 2011 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS),20 MUMBAI 4. COMMISSIONER OF INCOME TAX, , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH C, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI