SUSHIL ENTERPRISES, MUMBAI V. ITO 12(3)(4), MUMBAI

ITA 4619/MUM/2010

• Counselvise Citation: 461919914 RSA 2010
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 26-09-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 03-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHANTUN BOSE
• Keywords: Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F, MUMBAI BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER AND SHRI N.V. VASUDEVAN, JUDICIAL MEMBER I.T.A. NO.4619/MUM/2010 ASSESSMENT YEAR : 2006-07 SUSHIL ENTERPRISES, 113-A, MITTAL TOWER, NARIMAN POINT, MUMBAI 400 021. PAN AACFS 5119A VS. THE INCOME TAX OFFICER, 12(3)(4), MUMBAI. APPELLANT RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI SHANTUN BOSE. DATE OF HEARING : 26.09.2011. DATE OF PRONOUNCEMENT : 30-09-2011. O R D E R. PER P.M. JAGTAP, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED CIT(APPEALS)-23, MUMBAI DATED 26-04-2010. 2. IN THIS CASE HEARING WAS INITIALLY FIXED BEFORE THE TRIBUNAL ON 18-07-2011. THE SAME, HOWEVER, WAS ADJOURNED TO 25-07-2011 AS P ER THE REQUEST OF THE ASSESSEE. ON 25-07-2011, THE ASSESSEE AGAIN SOUGHT ADJOURNMENT WHICH WAS GRANTED BY THE TRIBUNAL BY ADJOURNING THE HEARING T O 26-09-2011. ON 26-09-2011 I.E. TODAY, NONE HAS APPEARED ON BEHALF OF THE ASSE SSEE INSPITE OF THE FACT THAT THE 2 ITA NO.4619/MUM/2010 ASSESSMENT YEAR:2006-07 SAID DATE ANNOUNCED BY THE TRIBUNAL IN THE OPEN COU RT ON 25-07-2011 WAS DULY TAKEN NOTE OF BY THE AUTHORIZED REPRESENTATIVE OF T HE ASSESSEE. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT HE IS NOT SERIOUSLY IN TERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 3. CONSIDERING THE FACTS NARRATED ABOVE AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AS CONSI DERED BY THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) P. LTD. 38 ITD 3 20 (DEL.) AND BY HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR 223 ITR 480 (M.P.), THIS APPEAL OF THE ASSESSEE IS TREATED AS U NADMITTED AND DISMISSED FOR NON PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FOR NON COMPLIANCE AND FOR R ECALLING OF THIS ORDER AND IF THE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECAL LED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 0 TH SEPT. 2011. SD/- S D/- (N.V. VASUDEVAN) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 30 TH SEPT. 2011. WAKODE 3 ITA NO.4619/MUM/2010 ASSESSMENT YEAR:2006-07 COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, F-BENCH. 6. GUARD FILE. (TRUE COPY ) BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI