GOVERDHAN VANANI, MUMBAI V. ACIT (OSD) 1 CIR 7, MUMBAI

ITA 3270/MUM/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9111 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 12-12-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 10-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRITAM SINGH

Judgement Text

. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI , BEFORE SHRI R. K. GUPTA , JM ITA NO. 3268 / MUM/ 20 1 2 ( ASSESSMENT YEAR : 200 4 - 20 0 5 ) GOVERDHAN VANANI, 113, THE JEWEL OPER HOUSE, TATA ROAD, MUMBAI - 400 004 VS. ACIT (OSD) 1 CIR 7, MUMBAI PAN/GIR NO. : A A BPV 5861 F ( APPELLANT ) .. ( RESPONDENT ) AND ITA NO. 3 270 /MUM/20 1 2 ( ASSESSMENT YEAR :200 6 - 200 7 ) GOVERDHAN VANANI, 113, THE JEWEL OPER HOUSE, TATA ROAD, MUMBAI - 400 004 VS. ACIT (OSD) 1 CIR 7, MUMBAI PAN/GIR NO. : AABPV 5861 F ( APPELLANT ) .. ( RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : MR. PRITAM SINGH DATE OF HEARING : 1 2 TH DEC . , 2012 DATE OF PRONOUNCEMENT : 14 TH DEC. ,2012 O R D E R TH ESE TWO APPEALS HAVE BEEN PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE LEANED CIT(A) , MUMBAI RELATING TO ASSESSMENT YEAR 2004 - 05 AND 2006 - 07 RESPECTIVELY . ITA NO S . 3268 & 3270 /20 1 2 2 2 . NOTICE WAS ISSUED THROUGH REGISTERED A.D. POST . THE ACKNOWLEDGEMENT RECEIPT IS O N RECORD, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. ON EARLIER TWO - THREE OCCASIONS ALSO NON E APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF ISSUANCE OF NOTICES FOR APPEARANCE. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO DISPOSE OF HIS APPEAL S . 3 . LOOKING TO THE AFORESAID FACTS AND CIRCUMSTANCES OF THE CASE , I DISMISS THESE TWO APPEALS OF THE ASSESSEE IN LIMINE IN VIEW OF THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA LIMITED 38 ITD 320 . 4 . HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE TRIBUNAL FOR SUCH NON - APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. I ORDER ACCORDINGLY. 5 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF DEC . 2012. 2012 SD/ - ( ) ( R.K.GUPTA ) / JUDICIAL MEMBER MUMBAI ; DATED : 14 / 1 2 / 2012 . /PKM , PS ITA NO S . 3268 & 3270 /20 1 2 3 COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) - X, MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( DY./ASSTT. REGISTRAR) / ITAT, MUMBAI