DINESH MAFATLAL SHAH, MUMBAI V. ITO 20(2)(1), MUMBAI

ITA 3230/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49075 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-06-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 26-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PARTHASARTHY NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, MUMBAI. BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.A NO.3230/ MUM/2010 ASSESSMENT YEAR: 2005-06 SHRI DINESH MAFATLAL SHAH, .. APPELLANT FLAT NO.402-A, SHIV KRUPA, LOKHANDWALA COMPLEX ROAD, FOUR BUNGLOW, ANDHERI(W), MUMBAI-058 PA NO.AAKPS 1015 P VS INCOME TAX OFFICER 20(2)(1) ,. RESPONDEN T MUMBAI. APPEARANCES: NONE, FOR THE APPELLANT PARTHASARTHY NAIK, FOR THE RESPONDENT O R D E R PER PRAMOD KUMAR: 1. THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER DATED 19 TH JANUARY, 2010 OF THE CIT (A)-31, MUMBAI FOR THE ASSESSMENT YEAR 2 005-06. 2. THE NOTICE OF HEARING IN THIS CASE WAS SENT BY R PAD TO THE ASSESSEE AT THE GIVEN ADDRESS FIXING ON 6.4.2011. AS THE BENCH DI D NOT FUNCTION ON 6.4.2011, THE HEARING WAS ADJOURNED TO 13.6.2011 AND THE PARTIES WERE INFORMED THROUGH NOTICE BOARD. WHEN THE CASE WAS CALLED ON FOR HEARING ON 13.6.2011, NO ONE APPEARED ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR ADJOURNMENT FILED. FROM THE I.T.A NO.3230/ MUM/2010 SHRI DINESH MAFATLAL SHAH , 2 ABOVE, WE INFER THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL BEFORE THE TRIBUNAL. CONSEQUENTLY, WE DISMISS THE APPEAL FOR WANT OF PROSECUTION FOLLOWING THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COU RT IN THE CASE OF CHEMIPOL V UOI, ORDER DATED 17 TH SEPTEMBER, 2009 (BHC) AND ITAT DELHI IN THE CASE O F MULTIPLAN INDIA P. LTD., 32 ITD 320. HOWEVER, THE ASSESSEE I S AT LIBERTY TO MOVE THIS TRIBUNAL WITHIN THE PRESCRIBED TIME BY WAY OF FRESH APPLICAT ION FOR REVIVING THE APPEAL. 3. IN THE RESULT, THE APPEAL STANDS DISMISSED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARI NG I.E. ON 13.6.2011 SD/- (VIJAY PAL RAO) JUDICIAL MEMBER SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER MUMBAI, DATED 13 TH JUNE, 2011 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS),31, MUMBAI 4. COMMISSIONER OF INCOME TAX, 20 , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH D, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI I.T.A NO.3230/ MUM/2010 SHRI DINESH MAFATLAL SHAH , 3 I.T.A NO.3230/ MUM/2010 SHRI DINESH MAFATLAL SHAH , 4