M/S. KARSSONDASS EXPORTS, MUMBAI V. ACIT, RANGE-25(3), MUMBAI

ITA 3447/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59835 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-11-2012
• Assessment Year: 2001-2002
• Appeal Filed On: 29-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

KARSSONDASS EXPORTS ITA NO. 3447/MUM/2011 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI A A A A BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI RAJENDRA SINGH, AM & RAJENDRA SINGH, AM & RAJENDRA SINGH, AM & RAJENDRA SINGH, AM & SHRI VIJAY PAL RAO, JM SHRI VIJAY PAL RAO, JM SHRI VIJAY PAL RAO, JM SHRI VIJAY PAL RAO, JM ITA NO. ITA NO. ITA NO. ITA NO. 3447/MUM/2011 3447/MUM/2011 3447/MUM/2011 3447/MUM/2011 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEAR 2001 2001 2001 2001- -- -02 0202 02 ) ) ) ) KARSSONDASS EXPORTS UNIT NO. 102 1 ST FLOOR SOLITARE BUILDING S V ROAD, SANTACRUZ (WEST) MUMBAI VS THE ASST COMMR OF INCOME TAX RANGE 25(3), MUMBAI (APPELLANT (APPELLANT (APPELLANT (APPELLANT ) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO. AAAFK1397E AAAFK1397E AAAFK1397E AAAFK1397E ASSESSEE BY NONE REVENUE BY SH C G K NAIR DT.OF HEARING 27 TH FEB 2012 DT OF PRONOUNCEMENT 27 TH FEB 2012 ORDER ORDER ORDER ORDER PER VIJAY PAL RAO, JM PER VIJAY PAL RAO, JM PER VIJAY PAL RAO, JM PER VIJAY PAL RAO, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 10 TH FEB 2011 OF THE CIT(A) FOR THE ASSESSMENT YEAR 200 1-02. 2 THIS APPEAL WAS FIXED FOR HEARING ON 27 TH FEB 2012. DESPITE ISSUE OF NOTICE OF HEARING, NONE APPEARED ON BEHALF OF THE A SSESSEE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN THE PROSECUTION OF TH E CASE. WE FIND THAT THE RATIO EMANATING FROM THE DECISION RENDERED BY HONBLE MAD HYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR VS. COMMISSIONER OF WEALTH TAX 223 ITR 480 AND THE TRIBUNAL DECISION IN CIT VS. MULTIPLAN INDI A LIMITED 38 ITD 320 IS THAT THE APPEAL CAN BE DISMISSED FOR NON-PROSECUTION. HENCE , FOLLOWING THE PRECEDENT, WE DISMISS THIS APPEAL FOR NON-PROSECUTION IN LIMINE. KARSSONDASS EXPORTS ITA NO. 3447/MUM/2011 2 3 HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEA RING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 27 TH FEB 2012 SD/ SD/ SD/ SD/ SD/ SD/ SD/ SD/- -- - ( ( ( ( RAJENDRA SINGH RAJENDRA SINGH RAJENDRA SINGH RAJENDRA SINGH ) ) ) ) ACCOUNTANT MEMBER ( VIJAY PA ( VIJAY PA ( VIJAY PA ( VIJAY PAL RAO ) L RAO ) L RAO ) L RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 27 TH , FEB 2012 RAJ* RAJ* RAJ* RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI