PHASE HOLDINGS P. LTD, MUMBAI V. ITO 9(2)(4), MUMBAI

ITA 3416/MUM/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 8086 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 30-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI SMC BENCH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER I.T.A.NO.3416/MUM/2010 - A.Y 2003-04 M/S PHASE HOLDINGS PVT. LTD., 102/GURUKRUPA, KASTURBA CROSS RD. NO.1, BORIVALI (EAST), MUMBAI 400 066. PAN: AACCP 1700 B VS. INCOME TAX OFFICER 9(2)(4), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SURENDRA KUMAR. O R D E R PER T.R.SOOD, AM: IN THIS CASE NOTICE WAS SENT THROUGH RPAD BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. AN ADJOURNMENT LETTER WA S FILED STATING THAT THE AUTHORISED REPRESENTATIVE IS OUT OF STATION. HO WEVER, PERUSAL OF THE RECORDS SHOWED THAT NO LETTER OF AUTHORITY HAS BEEN FILED IN FAVOUR OF ANY AUTHORISED REPRESENTATIVE. THEREFORE, THE AD JOURNMENT APPLICATION WAS REJECTED. IT SEEMS THAT THE ASSESSE E IS NOT INTERESTED TO PURSUE ITS APPEAL FURTHER. HENCE, FOLLOWING THE DECISION OF THE I.T.A.T. IN THE CASE OF MULTIPLAN INDIA LTD. (38 IT D 320)(DEL.) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR V. CWT (1997) 223 ITR 480(MP) , THE APPEAL FILED 3416/MUM/10 2 BY THE ASSESSEE IS DISMISSED AS UNADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. 2. IN THE RESULT, APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF OCTOBER, 2010. SD/- (T.R.SOOD) ACCOUNTANT MEMBER MUMBAI:13 TH OCTOBER, 2010. P/-*