SERVICE FIRST AIRCON P. LTD, MUMBAI V. DCIT RG 10(3), MUMBAI

ITA 4404/MUM/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 5258 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 29-07-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 22-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMOL KAMAT
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'E' BENCH, MUMBAI BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO. 4404/MUM/2009 (ASSESSMENT YEAR: 2005-06) M/S. SERVICE FIRST AIRCON PVT. LTD. DCIT, RANGE 10( 3) 1003-A, ALPHA, HIRANANDANI AAYAKAR BHAVAN, M.K. ROA D BUSINESS PARK, POWAI VS. MUMBAI 400020 MUMBAI 400076 PAN - AACCS 9663 E APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI AMOL KAMAT O R D E R PER B. RAMAKOTAIAH, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE ON 22.07 .2009 AGAINST THE ORDER OF THE LEARNED CIT(A)-X MUMBAI DATED 13.05.20 09 IN RELATION TO ASSESSMENT ORDER UNDER SECTION 143(3) OF THE ACT FO R A.Y. 2005-06. 2. THIS APPEAL WAS FIXED FOR HEARING BEFORE US ON 2 9.07.2010 FOR WHICH PURPOSE NOTICE OF HEARING WAS SENT THROUGH REGISTER ED POST ON 02.06.2010 AT THE ADDRESS AS MENTIONED BY THE ASSESSEE AGAINST IT EM NO. 10 OF FORM 36. HOWEVER, ON THE DATE OF HEARING WHEN THIS APPEAL WA S CALLED UPON FOR HEARING NO ONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS ALSO NO APPLICATION OR REQUEST FOR ADJOURNMENT. ON PERUSAL OF RECORD IT IS NOTICED THAT NOTICE OF HEARING WAS ISSUED THROUGH REGISTERE D POST, WHICH WAS RETURNED WITH THE REMARK LEFT . SINCE THIS APPEAL WAS PREFERRED BY THE ASSESSEE IT WAS INCUMBENT UPON IT TO FURNISH THE CO RRECT POSTAL ADDRESS TO THE TRIBUNAL. IT THEREFORE APPEARS TO US THAT THE ASSES SEE IS NOT SERIOUS ABOUT PURSING THIS APPEAL. HENCE FOLLOWING THE DECISION O F THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL); AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIG H COURT IN THE CASE OF ITA NO. 4404/MUM/2009 M/S. SERVICE FIRST AIRCON PVT. LTD. 2 ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED I N 223 ITR 480 (MP), WE DISMISS THIS APPEAL AS UNADMITTED FOR WANT OF PROSE CUTION BY THE ASSESSEE. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH AUGUST 2010. SD/- SD/- (N.V. VASUDEVAN) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 13 TH AUGUST 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) X, MUMBAI 4. THE CIT X, MUMBAI CITY 5. THE DR, E BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.