RAVI VISHWAMITRA SONIE, MUMBAI V. I.T.O. 20(2)(4), MUMBAI

ITA 4499/MUM/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 5131 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 03-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHEKHAR L GAJBHIYE

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL D DD D BENCH, BENCH, BENCH, BENCH, MUMBAI MUMBAI MUMBAI MUMBAI , . , . , ! ! ! ! '# '# '# '# BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM & & & & SHRI SHRI SHRI SHRI D. KARUNAKAR RAO D. KARUNAKAR RAO D. KARUNAKAR RAO D. KARUNAKAR RAO, AM , AM , AM , AM ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO. 4499/MUM/2012 4499/MUM/2012 4499/MUM/2012 4499/MUM/2012 ( $% $% $% $% & & & & / ASSESSMENT YEAR :2006-07) SHRI RAVI VISHWAMITRA SONIE, 701, MALVIKA TOWERS, OPP VALIA COLLEGE, NEAR VERSOVA POLICE STATION, D.N. NAGAR, ANDHERI (W) MUMBAI-400053 % % % % / VS. INCOME TAX OFFICER 20(2)(4), AAYAKAR BHAVAN, M.K. ROAD MUMBAI-400020 #' ! ./ ( ./ PAN/GIR NO. : AADPS9354A ( ') / APPELLANT APPELLANT APPELLANT APPELLANT) .. ( *+') / RESPONDENT RESPONDENT RESPONDENT RESPONDENT) ') ') ') ') , , , , / APPELLANT BY : NONE *+') *+') *+') *+') - -- - , , , , /RESPONDENT BY : SHRI SHEKHAR L. GAJBHIYE % % % % - -- - .! .! .! .! / DATE OF HEARING : 6 TH AUGUST 2013 /0& /0& /0& /0& - -- -.! .! .! .! /DATE OF PRONOUNCEMENT: 6 TH AUGUST 2013 ' 1 / O R D E R PER : , . . / VIJAY PAL RAO, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATE 24.6.2011 OF COMMISSIONER OF INCOME TAX(APPEALS) FO R THE ASSESSMENT YEAR 2006-07. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING AS ON TODAY I.E. 6.8.2013 DESPIT E THE NOTICE FOR HEARING OF THE APPEAL SENT THROUGH RPD SERVED UPON THE ASSE SSEE. FURTHER THE APPEAL OF THE ASSESSEE IS BARRED BY LIMITATION BY 2 94 DAYS AND THE REGISTRY HAS ISSUED A DEFECT MEMO REGARDING CERTAIN DEFECTS IN THE APPEAL ITA NO. 4499/M/2012 RAVI VISHWAMITRA SONIE 2 MEMO BUT THERE IS NO RESPONSE 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 PR ADESH 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 C IT VS MULTIPLAN (INDIA) PVT LTD (38 ITD 320 (DEL). 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 OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF AUGUST 2013 ' 1 - /0& ! 2 3'%4 6 TH 5#. 0 - 5 SD/- SD/- ( . ) ! '# (D. KARUNAKAR RAO) ACCOUNTANT MEMBER ( ) $ '# (VIJAY PAL RAO) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 6 TH AUGUST 2013 SUBODH COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI