JAYABHARAT CREDIT LTD, MUMBAI V. DCIT (OSD) (8)(1), MUMBAI

ITA 3899/MUM/2012

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71396 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 15-10-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 04-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K SAHU

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL J JJ J BENCH, BENCH, BENCH, BENCH, MUMBAI MUMBAI MUMBAI MUMBAI , . , . ! ! ! ! , ' ' ' ' #$ #$ #$ #$ BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM & & & & SHRI SHRI SHRI SHRI D. KARUNAKARA RAO D. KARUNAKARA RAO D. KARUNAKARA RAO D. KARUNAKARA RAO, AM , AM , AM , AM ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO. 3899 3899 3899 3899/MUM/201 /MUM/201 /MUM/201 /MUM/2012 22 2 ( %& %& %& %& ' ' ' ' / ASSESSMENT YEAR :2008-09) JAYABHARAT CREDIT LIMITED 2 ND FLOOR, SOLITAIRE CORPORATE PARK, BUILDING NO. 5, 151, M VASANJI ROAD, CHAKALA ANDHERI (EAST) MUMBAI-400093 & & & & / VS. THE DEPUTY COMMISSIONER OF INCOME TAX 8(2), ROOM NO. 209, AAYAKAR BHAVAN, M. K. MARG MUMBAI-400020 $( ' ./ ) ./ PAN/GIR NO. : AAACJ0926B ( (* / APPELLANT APPELLANT APPELLANT APPELLANT) .. ( +,(* / RESPONDENT RESPONDENT RESPONDENT RESPONDENT) $ $ $ $ - . - . - . - . / REVENUE BY : SHRI R. K. SAHU %& %&%& %& /0 /0 /0 /0 - . - . - . - . /ASSESSEE BY : NONE & & & & - -- - 0' 0' 0' 0' / DATE OF HEARING : 15 TH OCTOBER 2013 12' 12' 12' 12' - -- -0' 0' 0' 0' /DATE OF PRONOUNCEMENT: 15 TH OCTOBER 2013 #3 / O R D E R PER : , . . / VIJAY PAL RAO, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 6.3.2012 OF COMMISSIONER OF INCOME TAX(APPEALS) FOR THE ASSESSMENT YEAR 2008-09. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING AS ON TODAY I.E. 15.10.2013 DESP ITE THE NOTICE FOR HEARING WAS DULY SERVED UPON THE ASSESSEE WHEREBY T HE SOME DEFECTS WERE POINTED OUT BY THE REGISTRY. THUS, IT IS CLEAR THAT THE ASSESSEE WAS VERY WELL AWARE ABOUT THE DATED OF HEARING OF THIS APPEAL. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT HE I S NOT INTERESTED IN ITA NO. 3899/M/2012 JAYABHARAT CREDIT LTD. 2 PROSECUTING THE APPEAL FILED BY IT. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HON BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT(223 ITR 480(MP) AND BY THE DELHI BENCH OF THE TRIBUNAL IN T HE CASE OF CIT VS MULTIPLAN (INDIA) PVT LTD (38 ITD 320 (DEL). 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 OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF OCTOBER 2013 SD/- SD/- ( . ! ) ' #$ (D. KARUNAKARA RAO) ACCOUNTANT MEMBER ( ) % #$ (VIJAY PAL RAO) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 15 TH OCTOBER 2013 SUBODH COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER