SHAH IMPEX, MUMBAI V. ACIT CC 34, MUMBAI

ITA 317/MUM/2012

• Counselvise Citation: 31719914 RSA 2012
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 02-06-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 12-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T R PAITE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI BEFORE SHRI P. M. JAGTAP, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER ITA NO.: 317/MUM/2012 ASSESSMENT YEAR: 2004-05 M/S. SHAH IMPEX 412, SWASTIK DISA PARK BEHIND VAGHANI INDUSTRIAL ESTATE, L.B.S. MARG GHATKOPAR (WEST) PAN NO. AAOFS 9058 E ACIT CC -34 AAYAKAR BHAVAN, M.K. ROAD MUMBAI (APPELLANT) VS. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI T.R. PAITE DATE OF HEARING : 14.08.2013 DATE OF PRONOUNCEMENT : 14.08.2013 ORDER PER DR. S.T.M. PAVALAN, JM : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDE R PASSED BY THE LD.CIT(A)-37, MUMBAI ON 14.11.2011 IN RELATION TO THE ASSESSMENT YEAR 2004-05 2. THIS APPEAL WAS FIXED FOR HEARING ON 14.08.2013 AND THE PARTIES WERE DULY INFORMED THROUGH THE NOTICE BOARD. WHEN THE MATTER WAS CALLE D ON FOR HEARING ON THE DATE FIXED FOR, NO ONE APPEARED ON BEHALF OF ASSESSEE. THERE WAS ALSO NO APPLICATION FOR ADJOURNMENT. IT IS, THEREFORE, INFERRED THAT THE ASSESSEE IS NOT INTERE STED IN PURSUING THE APPEAL WHICH IS HEREBY DISMISSED FOR NON-PROSECUTION FOLLOWING THE ORDER O F THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 (DEL) AND THE JUDGEMENT OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CHEMIPOL V S. UOI, DATED 17 TH SEPTEMBER 2009 (BHC). 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF AUGUST, 2013 SD/- SD/- (P. M. JAGTAP) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT: 14.08.2013 *SRIVASTAVA ITA NO.: 317/MUM/2012 M/S. SHAH IMPEX ASSESSMENT YEAR: 2004-05 2 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T., CONCERNED MUMBAI 4. CIT (A) CONCERNED MUMBAI 5. THE DR, E - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI