TARUN D. CHOPRA, MUMBAI V. ITO 12(2)-3, MUMBAI

ITA 3319/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55816 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 28-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 28-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Section: 143(3)

Judgement Text

ITA NO 3319 OF 2010 TARUN D CHOPRA MUMBAI PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO. 3319/MUM/2010 (ASSESSMENT YEAR: 2006-07) SHRI TARUN D. CHOPRA INCOME TAX OFFICER WARD JAIN GANGWAL & ASSOCIATES 12(2)(3) 103,VTM BLDG. NO.2, MEHRA MUMBAI COMPOUND,AK ROAD,SAKINAKA MUMBAI 400072 VS PAN ACVPC 3039 N APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI D.S. SUNDER SINGH, DR DATE OF HEARING: 28/11/11 DATE OF PRONOUNCEMENT: 28/11/11 O R D E R PER B. RAMAKOTAIAH, A.M. THIS APPEAL FILED BY THE ASSESSEE ON 28.04.2010 AGA INST THE ORDER OF THE LEARNED CIT(A)-23 MUMBAI DATED 13.11.2 009 IN RELATION TO ASSESSMENT ORDER UNDER SECTION 143(3) OF THE ACT FOR A.Y. 2006- 07. 2. A DEFECT MEMO WAS ISSUED DT. 22-02-2011 FOR WHIC H THERE IS NO COMPLIANCE. FURTHER THE APPEAL WAS FILED BELATED LY BY 89 DAYS AND THERE WAS NO PRAYER FOR CONDONATION, AS NO COND ONATION PETITION WAS FILED. THIS APPEAL WAS FIXED FOR HEARI NG ON 27.04.2011, BUT ADJOURNED TO 07.07.2011, 13.9.2011 AS THE BENCH DID NOT FUNCTION ON THE DATES OF HEARING. THE CASE WAS AG AIN FIXED FOR HEARING ON 28.11.2011, NO ONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS ALSO NO APPLICATION OR REQUEST FOR ADJOURN MENT. IT THEREFORE APPEARS TO US THAT THE ASSESSEE IS NOT SE RIOUS ABOUT ITA NO 3319 OF 2010 TARUN D CHOPRA MUMBAI PAGE 2 OF 2 PURSING THIS APPEAL. HENCE FOLLOWING THE DECISION O F THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., RE PORTED IN 38 ITD 320 (DEL), AS ALSO THE DECISION OF THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED IN 223 ITR 480 (MP), AND FURTHER THE DECIS ION OF THE HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE C ASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPE AL NO. 62 OF 2009, WE DISMISS THIS APPEAL AS UN-ADMITTED FOR WAN T OF PROSECUTION BY THE ASSESSEE. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH NOVEMBER 2011. SD/- SD/- ( D K AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER VNODAN/SPS MUMBAI, DATED 28 TH NOVEMBER, 2011. COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, J BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI