SUJIT P. KARKERA, MUMBAI V. ITO WD 20(3)(3), MUMBAI

ITA 3324/MUM/2010

• Counselvise Citation: 332419914 RSA 2010
• 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

Judgement Text

ITA NO.3324 OF 2010 SUJIT P. KARKERA 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. 3324/MUM/2010 (ASSESSMENT YEAR: 2006-07) SHRI SUJIT P. KARKERA INCOME TAX OFFICER 603, KRISHNA BUILDING 20(3)(3) BHARDAWADI ROAD, ANDHERI (W) MUMBAI MUMBAI VS PAN ADHPK 0957 G 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)-31 MUMBAI DATED 26.02.2 010 IN RELATION TO LEVY OF PENALTY UNDER SECTION 271B OF THE ACT FO R A.Y. 2006-07. 2. A DEFECT MEMO DT.22-02-11WAS ISSUED BUT THE DEFE CTS WERE NOT RECTIFIED. THE APPEAL WAS FIXED FOR HEARING 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 AGAIN FIXED FOR HEARING ON 28.11.2011, NO ONE APPEARED ON BEHALF OF THE ASSESS EE. THERE IS ALSO NO APPLICATION OR REQUEST FOR ADJOURNMENT. IT THEREFORE APPEARS TO US THAT THE ASSESSEE IS NOT SERIOUS ABOU T PURSING THIS APPEAL. HENCE FOLLOWING THE DECISION OF THE TRIBUNA L IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 IT D 320 (DEL), AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIG H COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, RE PORTED IN 223 ITR ITA NO.3324 OF 2010 SUJIT P. KARKERA MUMBAI PAGE 2 OF 2 480 (MP), AND FURTHER THE DECISION OF THE HONBLE B OMBAY HIGH COURT DATED 17.09.2010 IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, WE DISMISS THIS APPEAL AS UN-ADMITTED FOR WANT OF PROSECUTION BY TH E 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