KAPISHEK FILMS P. LTD, MUMBAI V. ITO WD 11(1)(2), MUMBAI

ITA 3979/MUM/2013

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8283 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 13-09-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 17-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 3979/MUM/2013 ASSESSMENT YEAR: 2003 - 04 M/S KAPISHEK FILMS PVT. LTD. 11, LAXMI BLDG., 2 ND FLOOR, OFF TURNER ROAD, BANDRA(W) MUMBAI400050. VS. ITO - 11(1)2) AAYAKAR BHAVAN MUMBAI. PAN NO. AABCK9351N APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : MR. RAJESH KUMAR YADAV , DR DATE OF HEARING : 09 /1 1 /2017 DATE OF PRONOUNCEMENT : 24/11/2017 ORDER PER N.K. PRADHAN, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE. THE RELEVANT ASSESSMENT YEAR IS 2003 - 04 . THE APPEAL IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 3 , MUMBAI AND ARISES OUT OF PENALTY U/S 271(1)(C) OF THE INCOME TAX ACT 1961, (THE ACT). 2. WE FIND THAT THE CASE WAS FIXED FOR HEARING ON 01.09.2015, 11.02.2016, 12.0 7.2017 AND 09.11.2017. IT IS FOUND THAT NEITHER THE ASSESSEE NOR ITS AUTHORIZED REPRESENTATIVE APPEARED ON THE ABOVE DATES. M/S KAPISHEK FILMS PVT. LTD. ITA NO. 3979/MUM/2013 2 3. AT THE THRESHOLD, IT IS RELEVANT TO MENTION THAT NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR. WE FIN D THAT PROPER NOTICE OF HEARING HAS ALREADY BEEN GIVEN TO THE ASSESSEE . UNDER THESE CIRCUMSTANCES, IN OUR CONSIDERED OPINION, THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS SUCH WE HOLD THAT THIS APPEAL IS LIABLE TO BE DISMISSED FOR NON PROS ECUTION. IN THIS REGARD, WE PLACE RELIANCE UPON FOLLOWING CASE LAWS: 1. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 2. NEW DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 (P& H) 3. CIT VS. B. N. BHATTACHARGEE AND ANOTHER 118 ITR 461(SC) 4. WE HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIALS ON RECORD. WE FIND THAT THE LD. CIT(A), HAVING GONE THROUGH THE RELEVANT RECORD HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE BEFORE HIM. WE UPHOLD THE ORDER OF THE LD. CIT(A). 5. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/11/2017. SD/ - SD/ - (MAHAVIR SINGH) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 24/11/2017 RAHUL SHARMA, SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI