GIBS COMPUTERS LTD ( FORMERLY KNOWN AS GIBS COMPUTERS P. LTD), MUMBAI V. DCIT CEN CIR 40, MUMBAI

ITA 3858/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7803 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-02-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 28-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 12-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJNEESH ARVIND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JM & BEFORE SHRI R.K. PAN DA, AM I.T.A. NO. 3858/MUM/2009 (ASSESSMENT YEAR 2006-07) M/S. GIBS COMPUTERS LTD. (FORMERLY KNOWN AS GIBS COMPUTERS PVT. LTD.) RADHA BHAVAN, 1 ST FLOOR, 121, NAGINDAS MASTER ROAD, MUMBAI-400 023 PAN: AABCG0096L VS. DY. CIT, CENTRAL CIRCLE 40, MUMBAI APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: MR. RAJNEESH ARVIND O R D E R DATE OF HEARING: 03.02.2010 DATE OF ORDER: 03.02.2010 PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 12 TH MARCH, 2009 OF THE CIT(A), CENTRAL-VII, MUMBAI REL ATING TO ASSESSMENT YEAR 2006-07. 2. DESPITE VALID SERVICE OF NOTICE BY REGISTERED PO ST WITH ACKNOWLEDGEMENT PLACED ON RECORD NONE APPEARED ON B EHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED N OR ANY ADJOURNMENT PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS TYPE OF ATTITUDE ON THE PART OF THE ASSESSEE SHOWS THAT IT IS NOT IN TERESTED IN PROSECUTING ITS APPEAL. THEREFORE, FOLLOWING THE RATIO LAID DO WN BY THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD., 38 ITD 320 AS WE LL AS THE JUDGEMENT OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480, THE APPEAL FILED BY TH E ASSESSEE IS DISMISSED IN LIMINE. I.T.A. NO. 3858/MUM/09 M/S. GIBS COMPUTERS LTD. ================= 2 3. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICAT ION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE DATE OF HEA RING, THE TRIBUNAL MAY, AT ITS DISCRETION, RECALL THE ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 3 RD FEBRUARY, 2010. SD/- (D.K. AGARWAL) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 3 RD FEBRUARY, 2010 COPY TO: (1) THE APPELLANT, (2) THE RESPONDENT, (3) THE CIT(A), CENTRAL-VII, MUMBAI, (4) THE CIT, CENTRAL-IV, MUMBAI, (5) THE DR, G BENCH, ITAT, MUMBAI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI TPRAO