MITTAL FABRICS MFG. CO P. LTD, MUMBAI V. ADDL CIT (TDS) RG 2, MUMBAI

ITA 4337/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49537 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2000-2001
• Appeal Filed On: 26-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JI TENDRA YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH H,MUMBAI BEFORE SHRI P.M. JAGTAP (AM) & SHRI VIJAY PAL RAO (JM) I.T.A.NO.4337/MUM/2010 (A.Y. 2000-01) M/S. MITTAL FABRICS MFG. CO.P.LTD., 413-G, BASANT WADI, 5 TH FLOOR, KALBADEVI RD., MUMBAI-400 002. PAN: AAACM4017E VS. ADDL. COMMR. OF INCOME-TAX (TDS), RANGE-2, 701, SMT.K.G.MITTAL AYURVEDIC HOSPITAL BLDG., CHARNI RD. (W),MUMBAI-400002. APPELLANT RESPONDENT APPELLANT BY NONE. RESPONDENT BY SHRI J ITENDRA YADAV. O R D E R PER VIJAY PAL RAO, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 26-02- 2010 OF THE CIT(A) FOR THE ASSTT. YEAR 2000-01 WHER EBY HE CONFIRMED THE PENALTY OF RS.60,91,665/- IMPOSED BY THE AO U/S.271C OF THE I.T. ACT, 1961. 2. IN THIS CASE, HEARING WAS FIXED BEFORE THE TRIBU NAL ON 18-07-2011. NOTICE OF THE SAID HEARING SENT TO THE ASSESSEE BY RPAD AT THE ADDRESS GIVEN IN THE FORM OF APPEAL RETURNED BACK UNSERVED FROM POSTAL AUTHOR ITY WITH THE REMARK LEFT PLACE. NOBODY HAS PUT IN APPEARANCE ON BEHALF OF T HE ASSESSEE AT THE TIME OF HEARING FIXED ON THE SAID DATE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN MOVED. IT APPEARS THAT THE ASSESSEE THUS IS NOT SER IOUSLY INTERESTED IN PROSECUTING ITS APPEAL FILED BEFORE THE TRIBUNAL. 3. HAVING REGARD TO THE FACTS STATED ABOVE AND KEEP ING IN VIEW OF THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE TRIBUNAL IN ITA NO.4337/M/10 MITTAL FABRICS MFG. CO.P.LTD. 2 THE CASE OF CIT VS. MULTIPLAN (INDIA) LTD. (38 ITD 320) (DEL) AND BY THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLDER VS. CWT AS REPORTED IN 223 ITR 480 (MP), WE TREAT THIS APPEAL OF THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME FOR NON-PROSECUTION . THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAIN ING THE REASONS FOR NON- COMPLIANCE AND FOR RECALLING OF THIS ORDER, AND IF THE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED ON THE 20TH DAY OF JULY, 2 011. SD/- SD/- (P.M. JAGTAP) (VIJAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 20TH JULY , 2011. NG: COPY TO : 1. ASSESSEE. 2. DEPARTMENT. 3 CIT(A)-14,MUMBAI. 4 CIT (TDS),MUMBAI. 5.DR,H BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. ITA NO.4337/M/10 MITTAL FABRICS MFG. CO.P.LTD. 3 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 18-07-2011 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 18-07-2011 SR.PS/ 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/ AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER