SAINATH GRANITE & MARBLES P. LTD, NAVI MUMBAI V. ITO 10(3)(4), MUMBAI

ITA 3059/MUM/2010

• Counselvise Citation: 305919914 RSA 2010
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 20-12-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 19-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO. 3059/MUM/2010 M/S SAINA TH GRANITE AND MARBLES PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI J BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI D. MANMOHAN, V.P. AND SHRI R.K. PANDA, A.M. ITA NO. 3059/MUM/2010 (ASST YEAR 2006-07) M/S SAINATH GRANITE & MARBLES PVT. LTD., D-25/8, MIDC TTC INDUSTRIAL AREA, KUKSHET, NAVI MUMBAI. VS ITO 10(3)(4), MUMBAI. (APPELLANT) (RESPONDENT) PAN NO. AAFCS3750F APPELLANT BY N ONE RESPONDENT BY SHRI D.S. SUNDER SINGH DATE OF HEARING 20.12.2011 DATE OF PRONOUNCEMENT 20.12.2011 ORDER PER R K PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 18.02.2010 OF THE COMMISSIONER OF INCOME TAX (A)- 2 2, MUMBAI RELATING TO ASSESSMENT YEAR 2006-07. 2. THIS CASE IS BEING FIXED FOR HEARING SINCE 21.3. 2011. HOWEVER, AT THE REQUEST OF THE COUNSEL FOR THE ASSESSEE, THE CASE W AS ADJOURNED FROM TIME TO TIME. THIS CASE WAS LAST FIXED FOR HEARING ON 19.10 .2011 AND WAS ADJOURNED TO 20.12.2011 AT THE REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. HOWEVER, ON 20.12.2011 WHEN THE NAME OF THE ASSESSEE WAS CAL LED, AN ADJOURNMENT PETITION WAS FILED ON BEHALF OF THE ASSESSEE. IT IS SEEN FROM THE RECORDS THAT NO POWER OF ATTORNEY HAS BEEN FILED IN THIS CASE TI LL NOW. HENCE, THE PETITION SEEKING THE ADJOURNMENT OF THE CASE IS REJECTED. TH E CONDUCT OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. 2 ITA NO. 3059/MUM/2010 M/S SAINA TH GRANITE AND MARBLES PVT. LTD. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO 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 APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON 30.12.2011. SD/- (D. MANMOHAN) VICE PRESIDENT SD/- ( R K PANDA ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 20.12.2011. RK COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT, 10, MUMBAI 4 CIT(A) - 22, MUMBAI 5 DR BENCH J 6 MASTER FILE /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI