BIMAL V.SHAH, MUMBAI V. JCIT 25(1, MUMBAI

ITA 4707/MUM/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59900 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 26-03-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 07-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAVEEN GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE APPELLATE APPELLATE APPELLATE TRIBUNAL MUMBAI BENCH J MUMBAI BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER & SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.A.NO.4707/MUM/2010 A.Y 2005-06 SHRI BIMAL V. SHAH, C 310, SHYAMKAMAL AGRWAL MARKET, VILE PARLE (EAST), MUMBAI 400 057. PAN: AAFPS 1159 M VS. JT. COMMISSIONER OF I.T. 25(1), MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI NAVEEN GUPTA. DATE OF HEARING: 26-03-2012. DATE OF PRONOUNCEMENT: 26-03-2012. O R D E R PER T.R.SOOD, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER U/S.263 DATED 30-3-2010 OF THE LEARNED COMMISSIONER OF INCOME-TAX- 25, MUMBAI, AND RELATES TO THE ASSESSMENT YEAR 2005 -06. 2. THE APPEAL IN THIS CASE WAS FIXED FOR HEARING ON VARIOUS OCCASIONS BUT WAS ADJOURNED AS THE BENCH DID NOT FU NCTION. THE LAST HEARING WAS FIXED ON 25-01-2012 BUT NONE APPEARED O N BEHALF OF THE ASSESSEE THEREFORE BENCH DIRECTED TO ISSUE THE NOTI CE THROUGH RPAD. FROM SCRUTINY OF RECORDS IT IS SEEN THAT NOTICE DAT ED 27-01-2012 HAS BEEN ISSUED TO THE ASSESSEE AT THE ADDRESS GIVEN BY THE ASSESSEE IN FORM NO.36. IT IS PRESUMED THAT THE NOTICE HAS BEEN RECEIVED BY THE I.T.NO.4707-M-2010 BIMAL V. SHAH. 2 ASSESSEE AS THE SAME HAS NOT BEEN RETURNED BACK BY THE POSTAL AUTHORITIES. BUT WHEN THE MATTER WAS CALLED UP FOR HEARING ON 26-03- 2012, NEITHER ANY ONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR ADJOURNMENT RECEIVED. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE HIS APPEAL FURTHER. HEN CE, FOLLOWING THE DECISION OF THE I.T.A.T. IN THE CASE OF MULTIPLAN I NDIA LTD. (38 ITD 320)(DEL.) AND THE JUDGMENT OF THE HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR V. CWT ( 1997) 223 ITR 480(MP), THE APPEAL FILED BY THE ASSESSEE IS DISMIS SED AS UNADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. 3. IN THE RESULT, APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 2 6/3/2012. SD/- SD/- (VIJAY PAL RAO) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 26/3/2012. P/-*