ORIENTAL AROMATICS LTD, MUMBAI V. DCIT 10(2), MUMBAI

ITA 4475/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7210 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 28-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C ,MUMBAI BEFPRE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI R.K. PANDA, ACCOUNTANT MEMBER I.T.A.NO.4475/MUM/09) (A.Y 2005-06) ORIENTAL AROMATICS LTD., C/0.N.VARMA & ASSOCIATES, 56 B WING, MITTAL TOWER, 210, NARIMAN POINT, MUMBAI-400 021. AAACO4618F VS. DY.COMMR. OF INCOME-TAX-10(2), R.NO.509/562, 5 TH FLOOR, AAYKAR BHAVAN, M.K.ROAD, MUMBAI-400 020 APPELLANT RESPONDENT APPELLANT BY SHR I NONE. RESPONDENT BY SHRI S .M. KESHKAMAT. O R D E R PER D. MANMOHAN, VICE PRESIDENT: THIS APPEAL IS FILED BY THE ASSESSE COMPANY AGAINST THE ORDER DATED 22-4- 2009 PASSED BY THE CIT(A)-VI, MUMBAI. THOUGH NOTICE WAS SENT BY RPAD WELL IN ADVANCE (A/D CARD ON RECORD), NONE APPEARED ON BEHA LF OF THE ASSESSEE. UNDER THE CIRCUMSTANCES, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THOUGH THE ASSESSEE HAS CHALLENGED THE ORDER PASSED BY THE CIT(A), NO MATERIAL WHATSOEVER WAS FURNISHED TO SUPPORT THE STAND OF THE ASSESSEE. UNDER THESE CIRCUMSTANCES, BOTH ON MERIT AS WELL AS ON ACCOUNT OF NON- APPEARANCE, IN THE LIGHT OF THE DECISION OF THE BOM BAY HIGH COURT IN THE CASE OF M/S.CHEMIPOL VS. UNION OF INDIA & ANR. DATED 17-0 9-2009 IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, WE ARE OF THE VIEW THAT THE APPEAL DESERVES TO BE DISMISSED. ITA 4475/M/09 ORIENTAL AROMATICS LTD. 2 ORDER PRONOUNCED ON THE 30TH DAY OF MARCH , 2010. SD/- (R.K. PANDA) ACCOUNTANT MEMBER SD/- (D. MANMOHAN) VICE PRESIDENT MUMBAI: 30TH MARCH , 2010 COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A)-VI,,MUMBAI. 4 CIT, CITY-6,MUMBAI. 5.DR,C BENCH,MUMBAI. 6. GUARD FILE. (TRUE COPY) BY ORDER, NG: ASST.REGISTRAR, ITAT, MUMBAI. ITA 4475/M/09 ORIENTAL AROMATICS LTD. 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 29-3-10 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 30-3-10 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 OF DISPATCH OF ORDER