JAYABEN PREMJI CHHEDA, MUMBAI V. ITO 15(2)(2), MUMBAI

ITA 3553/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7899 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 17-05-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 01-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH J, BEFORE SHRI R.S.SYAL(A.M) & SHRI N.V.VASUDEVAN(J .M) ITA NO.3553/MUM/2009(A.Y. 2005-06) MRS. JAYABEN PREMJI CHHEDA, FLOAT NO.15, 3 RD FLOOR, JAL DARSHAN, J.K.MEHTA ROAD, SANTACRUZ (W), MUMBAI 54. PAN:AEUPC 2889M (APPELLANT) VS. THE INCOME TAX OFFICER, WARD 15(20(2), MUMBAI. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI P.C.MAURYA ORDER PER N.V.VASUDEVAN, J.M, THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AG AINST THE ORDER DATED 23 RD MARCH, 2009 OF THE CIT(A)XV,MUMBAI RELATING TO THE ASSESSMENT YEAR 2005-06. 2. NOTICE OF HEARING OF THIS APPEAL WAS SENT TO TH E ASSESSEE BY RPAD TO THE ADDRESS GIVEN IN FORM NO.36. HOWEVER, THE SAID NO TICE HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WITH THE REMARK UNCLAIMED. N ONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING I.E. ON 04/02/2010. NO ADJOURNMENT PETITION SEEKING ADJOURNMENT OF THE CASE WAS ALSO FILED. THE ABOVE CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. THEREFORE, FOLLOWING THE DECISION OF THE TRIBUNAL REPORTED IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD.38 ITD 320 (DEL) AND THE DECISION OF THE HONBLE MADH YA PRADESH HIGH COURT IN THE CASE ITA NO.3553/MUM/09 (A.Y. 2005-06) 2 OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 IT R 480 (M.P) THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE APPOINTED DATE, THE TRIBUNAL AT ITS DISCRETION MAY RECALL THIS ORDER. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 5 TH DAY OF FEB..2010 SD/- SD/- (R.S.SYAL) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 5 TH FEB.2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RG BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. ITA NO.3553/MUM/09 (A.Y. 2005-06) 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 04/02/2010 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 04/02/2010 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER ITA NO.3553/MUM/09 (A.Y. 2005-06) 4