SUSHILADEVI O PARASRAMPURIA, MUMBAI V. ITI WD 12(3)(2), MUMBAI

ITA 3072/MUM/2011

• Counselvise Citation: 307219914 RSA 2011
• Duration Of Justice: 1 year(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 13-01-2015
• Assessment Year: 1997-1998
• Appeal Filed On: 19-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH E,MUMBAI BEFORE SHRI R.S. SYAL (AM) & SHRI VIVEK VARMA (JM) I.T.A. NO.3072/MUM /2011 (A.Y. 1997-98 ) SMT. SUSHILADEVI O. PARASRAMPURIA, 10 TH FLOOR, REGENT CHAMBERS, NARIMAN POINT, MUMBAI-400 021. PAN: AAGPP3365H VS. INCOME-TAX OFFICER, WARD-12(3)(2), MUMBAI. APPELLANT RESPONDENT APPELLANT BY SHRI NONE. RESPONDENT BY SHRI V.V. SHASTRI. DATE OF HEARING 07-05-2012 DATE OF PRONOUNCEMENT 07-05-2012 O R D E R PER R.S. SYAL, AM : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 16-12-2010 OF CIT(A)-23, MUMBAI, IN REL ATION TO ASSESSMENT YEAR 1997-98. 2. IN THIS CASE, HEARING WAS INITIALLY FIXED BEFORE THE TRIBUNAL ON 14-02-20-12. HOWEVER, NONE WAS PRESENT ON THAT D AY WHEN THE APPEAL WAS CALLED OUT FOR HEARING. THE HEARING, THE REFORE, WAS ADJOURNED TO 07-05-2012. HOWEVER, NOBODY HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED ITA NO.3072/MUM/2011 SMT. SUSHILADEVI O. PARASRAMPURIA 2 ON THE SAID DATE ALSO NOR ANY APPLICATION SEEKING A DJOURNMENT HAS BEEN MOVED. IT APPEARS THAT THE ASSESSEE IS NOT SERIOUSLY INTERESTED IN PROSECUTING HER APPEAL FILED BEFORE T HE TRIBUNAL. 3. HAVING REGARD TO THE FACTS STATED ABOVE AND KEEP ING IN VIEW OF THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES A S WERE CONSIDERED BY THE TRIBUNAL IN THE CASE OF CIT VS. M ULTIPLAN (INDIA) LTD. REPORTED IN 38 ITR 320 (DEL) AND BY THE HONBL E MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLDER VS. CWT AS REPORTED IN 223 ITR 480 (MP), WE TREAT T HIS APPEAL OF THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME FOR NON- PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FOR NON-COMPLIANCE AND FOR RECALLING OF THIS ORDER AND IF THE BENCH IS SO SATI SFIED, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 07TH DAY OF MAY, 2012. SD/- SD/- (VIVEK VARMA) ( R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 07TH MAY , 2012. ITA NO.3072/MUM/2011 SMT. SUSHILADEVI O. PARASRAMPURIA 3 NG: COPY TO : 1. ASSESSEE. 2. DEPARTMENT. 3 CIT(A)-23, MUMBAI. 4 CIT-XII,MUMBAI. 5.DR,E BENCH, MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASS T. REGISTRAR, ITAT, MUMBAI. ITA NO.3072/MUM/2011 SMT. SUSHILADEVI O. PARASRAMPURIA 4 DETAILS DATE INITIAL S DESIG NATIO N 1. DRAFT DICTATED ON 07-05- 2012 SR.PS / 2. DRAFT PLACED BEFORE AUTHOR 07-05- 2012 SR.PS / 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/A M 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/A M 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS / 6. KEPT FOR PRONOUNCEMENT ON SR.PS / 7. FILE SENT TO THE BENCH CLERK SR.PS / 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10 . DATE OF DISPATCH OF ORDER *