GRISHMA CONSTRUCTIONS & TRADING P.LTD, MUMBAI V. ITO WD 9(1)(4), MUMBAI

ITA 3702/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56108 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 30-11-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 10-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Keywords: Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER I.T.A. NO. 3702/MUM/2010 ASSESSMENT YEAR : 2004-05. GRISHMA CONSTRUCTION & THE INCOME-TAX OFFICER, TRADING PVT. LTD., VS. 9(1)(4), MUMBAI. G-1, GROUND FLOOR, NIRMALS NEST, VAYUNDEVTA MANDIR COMPLEX, DEVIDAS ROAD, BORIVILI (WEST), MUMBAI 400 103. PAN AAACG 1277C APPELLANT. RESPONDENT APPELLANT BY : NONE. RESPONDENT BY: SHRI A.K. NAYAK.. DATE OF HEARING : 30-11-2011. DATE OF PRONOUNCEMENT : 09-12-2011. O R D E R. PER P.M. JAGTAP, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED CIT(APPEALS)-19, MUMBAI DATED 12-03-2010. 2. IN THIS CASE, HEARING WAS EARLIER FIXED BEFORE T HE TRIBUNAL ON 01-11-2011. NONE, HOWEVER, APPEARED ON BEHALF OF THE ASSESSEE O N THE SAID DATE OF HEARING. THE HEARING, THEREFORE, WAS ADJOURNED TO 30-11-2011. AT THE TIME OF HEARING FIXED ON 30-11-2011, NONE HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE DESPITE THE FACT 2 ITA NO. 3702/MUM/2010 ASSESSMENT YEAR:2004-05. THAT NOTICE OF THE SAID HEARING SENT TO THE ASSESS EE AT THE ADDRESS GIVEN IN THE APPEAL MEMO WAS DULY SERVED, A PROOF OF WHICH IS AV AILABLE ON RECORD. THE ASSESSEE ALSO HAS NOT FILED ANY APPLICATION FOR ADJ OURNMENT. IT APPEARS THAT THE ASSESSEE THUS IS NOT SERIOUSLY INTERESTED IN PROSEC UTING THIS APPEAL. 3. CONSIDERING THE FACTS NARRATED ABOVE AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AS CONSI DERED BY THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) P. LTD. 38 ITD 3 20 (DEL.) AND BY HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR 223 ITR 480 (M.P.), THIS APPEAL OF THE ASSESSEE IS TREATED AS U NADMITTED AND DISMISSED FOR NON PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FOR NON COMPLIANCE AND FOR R ECALLING OF THIS ORDER AND IF THE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECAL LED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF DEC.,2011. SD/- SD/- (V. DURGA RAO) (P.M. J AGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED : 9 TH DEC., 2011., WAKODE 3 ITA NO. 3702/MUM/2010 ASSESSMENT YEAR:2004-05. COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, G-BENCH. 6. GUARD FILE. (TRUE COPY ) BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI. WAKODE