GREEN ACRES RESORTS AND REALATORS P. LTD, MUMBAI V. ACIT CIR 6, MUMBAI

ITA 4230/MUM/2010

• Counselvise Citation: 423019914 RSA 2010
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 25-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T T JACOB PER R K

Judgement Text

1 ITA NO.4230/MUM/2010 GREEN ACRES RESOR TS AND REALATORS PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI G BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI D K AGRAWAL, JM & SHRI R K PANDA, AM ITA NO. 4230/MUM/2010 (ASST YEAR2007-08) GREEN ACRES RESORTS AND REALATORS PRIVATE LIMITED, FLAT NO. 644, SHANTIBAN CO-OP. HSG. SOCIETY OSHIWARA, ANDHERI (W), MUMBAI 400 053 VS A.C.I.T. CIR. 6(3), MUMBAI (APPELLANT) (RESPONDENT) PAN NO. AABCG 7927J A SSESSEE BY NONE REVENUE BY SHRI T.T. JACOB PER R K PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 12.03.2010 OF THE CIT(A)- 12, MUMBAI RELATING TO AS SESSMENT YEAR 2007-08. 2 DESPITE SERVICE OF NOTICE THROUGH RPAD ALONG WIT H DEFECT MEMO, NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED AT THE TIME OF HEARING NOR ANY ADJOURNMENT P ETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED FROM THE ASSESSEE . THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTER ESTED IN PROSECUTING THE APPEAL FILED BY HIM. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PRADE SH 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 THE CASE OF CIT VS M ULTIPLAN (INDIA) PVT LTD (38 ITD 320 (DEL). 2 ITA NO.4230/MUM/2010 GREEN ACRES RESOR TS AND REALATORS PVT. LTD. 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 FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON 23.5.2011. SD/- SD/- ( D K AGRAWAL ) JUDICIAL MEMBER ( R K PANDA ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 23 RD MAY 2011 RK COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT, CITY -6, MUMBAI 4 CIT(A) -12, MUMBAI 5 DR BENCH G 6 MASTER FILE /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI 3 ITA NO.4230/MUM/2010 GREEN ACRES RESOR TS AND REALATORS PVT. LTD. 1 DRAFT DICTATED ON 23.5.11 SR PS 2 DRAFT PLACED BEFORE AUTHOR ON 24.5.11 SR P S 3 DRAFT PROPOSED & PLACE BEFORE THE 2 ND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY 2 ND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR PS SR.PS 6 KEPT FOR PRONOUNCEMENT ON SR PS 7 FILE SENT TO THE BENCH CLERK SR PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE ON WHICH FILE GOES TO THE AR 10 DATE OF DESPATCH SR PS