PUNDLIK LAXMAN MASANE, MUMBAI V. ITO WD 26(1)(1), MUMBAI

ITA 2992/MUM/2011

• Counselvise Citation: 299219914 RSA 2011
• Duration Of Justice: 9 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 12-03-2014
• Assessment Year: 2004-2005
• Appeal Filed On: 15-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

PUNDILIK LAXMAN MASANE IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI C C C C BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI RAJENDRA SINGH, AM RAJENDRA SINGH, AM RAJENDRA SINGH, AM RAJENDRA SINGH, AM & && & SHRI SHRI SHRI SHRI VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM ITA NO. ITA NO. ITA NO. ITA NO. 5989/MUM/2011 (ASST. YEAR 2002 5989/MUM/2011 (ASST. YEAR 2002 5989/MUM/2011 (ASST. YEAR 2002 5989/MUM/2011 (ASST. YEAR 2002- -- -03) 03) 03) 03) ITA NO. 5990/MUM/2011 ITA NO. 5990/MUM/2011 ITA NO. 5990/MUM/2011 ITA NO. 5990/MUM/2011 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEAR 2003 2003 2003 2003- -- -04 0404 04 ) )) ) & && & ITA ITA ITA ITA NO. 2992/MUM/2011 (ASST. YEAR 2004 NO. 2992/MUM/2011 (ASST. YEAR 2004 NO. 2992/MUM/2011 (ASST. YEAR 2004 NO. 2992/MUM/2011 (ASST. YEAR 2004- -- -05) 05) 05) 05) PUNDILIK LAXMAN MASANE PLOT NO.35, MAHAVIR SOCIETY MALEGAON ROAD DHULE MUMBAI 424 001 VS THE INCOME TAX OFFICER WARD 26(1)(1), MUMBAI (APPELLANT (APPELLANT (APPELLANT (APPELLANT ) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO. ABLPOM5522B ABLPOM5522B ABLPOM5522B ABLPOM5522B ASSESSEE BY NONE REVENUE BY SH AJAY DT.OF HEARING 9 TH FEB 2012 DT OF PRONOUNCEMENT 9 TH FEB 2012 ORDER ORDER ORDER ORDER PER PER PER PER VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO, , , , JM JMJM JM THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE COMMON ORDER DATED 14.3.2011 OF THE CIT(A) FOR THE ASSESSMENT YEARS 2002-03 TO 2004-05 RESPECTIVELY. 2 NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED AT THE TIME OF HEARING NOR ANY ADJOURNME NT PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED FROM THE ASSESSEE DESPITE THE FACT THAT THE ASSESSEE NOTED DOWN THE NEXT DATE OF FIXING THE APP EAL FOR HEARING BY SIGNING THE NOTE SHEET. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED B Y HIM. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIO NS OF THE HONBLE MADHYA PUNDILIK LAXMAN MASANE 2 PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE T UKOJIRAO HOLKAR VS CWT(223 ITR 480(MP) AND BY THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS MULTIPLAN (INDIA) PVT LTD (38 ITD 320 (DEL). 3 HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEA RING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4 IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 9 TH FEB 2012 SD/ SD/ ( (( ( RAJENDRA SINGH RAJENDRA SINGH RAJENDRA SINGH RAJENDRA SINGH ) )) ) ACCOUNTANT MEMBER ( (( ( VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO ) )) ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 9 TH , FEB 2012 RAJ* RAJ* RAJ* RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI