PRITESH OXYGEN, MUMBAI V. ITO WD 13(2)(4), MUMBAI

ITA 3372/MUM/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9105 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(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: 2001-2002
• Appeal Filed On: 14-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI , BEFORE SHRI R. K. GUPTA , JM ITA NO. 3372 / MUM/ 20 1 2 ( ASSESSMENT YEAR : 200 1 - 20 0 2 ) M/S PRITESH OXYGEN, 322, GIRIRAJ BUILDING , SANT TUKARAM ROAD, MUMBAI - 400 009 VS. ITO WARD 13 ( 2 )( 4 ) , MUMBAI PAN/GIR NO. : A A CFP 3959 M ( APPELLANT ) .. ( RESPONDENT ) /ASSESSEE BY : NONE /REVENUE BY : MR. RAKESH RANJAN DATE OF HEARING : 1 2 TH DEC . , 2012 DATE OF PRONOUNCEMENT : 14 TH DEC. , 2012 O R D E R THIS IS AN APPEAL BY THE ASS ESSEE AGAINST THE ORDER DATED 29 - 2 - 2012 OF LEANED CIT(A) - 24 , MUMBAI RELA TING TO THE ASSESSMENT YEAR 200 1 - 0 2 . 2 . NOTICES FOR APPEARANCE WERE ISSUED TO THE ASSESSEE THROUGH REGISTERED A.D. POST, HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE. EVERY TIME T HE NOTICE HAS BEEN RECEIVED UNSERVED, THEREFORE, THERE IS NO POINT TO SEND ANY FURTHER NOTICE ON THE SAME ADDRESS. IT ALSO SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO DISPOSE OF HIS APPEAL. ITA NO. 3372 /20 1 2 2 3 . LOOKING TO THE AFORESAID FACTS AND CIRCUMSTANCES OF THE CASE , I DISMISS THE APPEAL 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 DAT E OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. I ORDER ACCORDINGLY. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH D A Y OF DEC. 2012. 2012 SD/ - ( ) ( R.K.GUPTA ) / JUDICIAL MEMBER MUMBAI ; DATED : 14 / 1 2 / 2012 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( DY./ASSTT. REGISTRAR) / ITAT, MUMBAI