DECCAN ENTERPRISES, MUMBAI V. ACIT-19(3), MUMBAI

ITA 3153/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9247 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 10-04-2017
• Assessment Year: 2001-2002
• Appeal Filed On: 21-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NO. : 3153/MUM/2011 ASSESSMENT YEAR: 2001-02 DECCAN ENTERPRISES 32, DECCAN COURT, 259, S.V. ROAD, BANDRA (W), MUMBAI 400 050. [PAN NO.: AAAFD 2751 M] VS. ACIT 19(3) IT OFFICES, PIRAMAL CHAMBERS, LALBAUG, MUMBAI 400 012. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI O.P. MEENA DATE OF HEARING : 17.12.2012 DATE OF PRONOUNCEMENT : 17.12.2012 ORDER PER SANJAY ARORA, A.M. : THIS IS AN APPEAL BY THE ASSESSEE ARISING OUT OF TH E ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)30, MUMBAI (CIT(A) FOR SH ORT) DATED 15.02.2011, DISMISSING THE ASSESSEES APPEAL CONTESTING ITS ASS ESSMENT U/S.144 R.W.S 254 OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) FOR TH E ASSESSMENT YEAR (AY) 2001-02, VIDE ORDER DATED 29.12.2009. 2. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE WHEN ITS APPEAL WAS CALLED FOR HEARING, NOR IS THERE ANY ADJOURNMENT APPLICATION O N RECORD. THIS IS DESPITE THE FACT THAT THE HEARING ON THE LAST OCCASION (02.04.2012) WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE, AND ON SUBSEQUENT DATES, ON WHICH HEARING COULD NOT TAKE PLACE AS THE BENCH DID NOT FUNCTION, GOT POSTED ON THE NOTICE BOARD OF THE TRIBUNAL, AS WELL AS, THROUGH THE ITA NO. : 3153/MUM/2011 M/S. DECCAN ENTERPRISES, AY.:2001-02 2 INTERNET. THE ASSESSEE, THUS, HAVE SUFFICIENT NOTIC E OF THE SAME. UNDER THE CIRCUMSTANCES, WE ONLY INFER LACK OF EARNESTNESS ON BEHALF OF THE ASSESSEE IN PROSECUTING ITS APPEAL AND DISMISS THE SAME IN LIMINE , AS UNADMITTED, FOLLOWING THE DECISION BY THE TRIBUNAL (DELHI BENCH) IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD ., REPORTED AT 38 ITD 320. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED ON THIS 17 TH DAY OF DECEMBER, 2012. SD/- - SD/- (D. MANMOHAN) (SANJAY ARORA) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DT: 17.12.2012 COPY FORWARDED TO: 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE C.I.T. 4. CIT (A) 5. THE DR, D - BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI