RAMESH N. PARDIWALA, MUMBAI V. ACIT RG 24(1), MUMBAI

ITA 3452/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62680 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 16-09-2013
• Assessment Year: 2002-2003
• Appeal Filed On: 29-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C G K NAIR

Judgement Text

ITA NO 3452 OF 2011 RAMESH N PARDIWALA MUMBAI MULTI PLAN PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, MUMBAI BEFORE SHRI SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA NO.3452/MUM/2011 (ASSESSMENT YEAR: 2002-03) RAMESH N. PARDIWALA, C/O M/S NIPPON ENTERPRISES, 218 HIGH TECH. IND. ESTATE, GUFA R.D. JOGESHWARI (E), MUMBAI 400060 PAN NO.AABPP 3977 A (APPELLANT) VS. ACIT RANGE 24(1) , C-13, 5 TH FLOOR, BANDRA KURLA COMPLEX MUMBAI-400 051 (RESPONDENT) ASSESSEE BY: NONE DEPARTMENT BY: SHRI C.G.K. NAIR, DR DATE OF HEARING: 17/07/2012 DATE OF PRONOUNCEMENT: 17/07/2012 O R D E R PER AMIT SHUKLA, J.M. THIS APPEAL HAS BEEN FILED BY ASSESSEE ON 29.4.2011 AGAINST THE ORDER OF CIT (A)-34 MUMBAI DATED 19.01.2011 IN RELATION TO ORDER U/S 271(1)(C) OF THE INCOME TAX ACT, 1961. 2. THIS APPEAL WAS FIXED FOR HEARING ON 17.7.2012 AFTER GIVING VARIOUS OPPORTUNITIES TO ASSESSEE EARLIER. HOWEVER, TODAY ON THE DATE OF HEARING FIXED, NEITHER ANYONE APPEARED ON B EHALF OF ASSESSEE, NOR ANY ADJOURNMENT APPLICATION WAS MOVED . IT THEREFORE APPEARS TO US THAT ASSESSEE IS NOT SERIOU S ABOUT PURSUING THIS APPEAL. HENCE FOLLOWING THE DECISION OF 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 ITA NO 3452 OF 2011 RAMESH N PARDIWALA MUMBAI MULTI PLAN PAGE 2 OF 2 HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE C ASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEA L NO. 62 OF 2009, WE DISMISS THIS APPEAL AS UN-ADMITTED FOR WAN T OF PROSECUTION BY ASSESSEE. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH JULY, 2012. SD/- SD/- (B. RAMAKOTAIAH) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 17 TH JULY, 2012. VNODAN/SPS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, D BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI