COLOUR ROOF (INDIA) LTD, MUMBAI V. ACIT CEN CIR 37, MUMBAI

ITA 4748/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2207 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 13-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJIT KUMAR SINHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI T.R. SOOD, (AM) ITA NO.4747/MUM/2009 ASSESSMENT YEAR : 2005-06 ITA NO.4748/MUM/2009 ASSESSMENT YEAR : 2006-07 COLOUR ROOF (INDIA) LTD. B-1/1, MAYUR MA KRUPA CHS LTD. OPP. GOKHALE SCHOOL, SHIMPOLI ROAD, BORIVALI(W) MUMBAI-400 092. ..( APPELLANT ) P.A. NO. (AABCC 3215 D) VS. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-37 MUMBAI. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI AJI T KUMAR SINHA O R D E R PER D.K. AGARWAL (JM). THESE TWO APPEALS PREFERRED BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDERS DATED 4.6.2009 AND 10.6.2 009 PASSED BY THE LD. CIT(A) FOR THE ASSESSMENT YEARS 2005-06 AND 2006 -07 RESPECTIVELY. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF TH E CASE DESPITE ITA NO.4747/M/09 A.Y:05-06 2 THE FACT THAT THE NOTICE OF HEARING WAS SENT BY RPAD. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEALS. HENCE, FOLLOWING THE DECISION OF THE TRIBUNAL DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA LIMITED REPORTED IN 38 ITD 320, THE APPEALS FILED BY THE ASSESSEE ARE TREATED AS UNADMITTED FOR WANT OF PROSECUTION . 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEALS STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 7.5.2010. SD/- SD/- (T.R. SOOD) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 7.5.2010. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI. ITA NO.4747/M/09 A.Y:05-06 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 26.4.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 26.4.10 SR.PS/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/PS 6. KEPT FOR PRONOUNCEMENT ON 7.5.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 11.5.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER