M/S. J.D. CORPORATION, MUMBAI V. THE ITO 12(1)(1), MUMBAI

ITA 4839/MUM/2007

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2698 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 08-12-2009
• Assessment Year: 2003-2004
• Appeal Filed On: 06-07-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: REKHA BHATIA
• Keywords: Non compliance

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH J,MUMBAI BEFORE SHRI D.K.AGARWAL (J.M)& SHRI P.M.JAGTAP (A .M) ITA NO.4839/MUM/07(A.Y. 2003-04) M/S. J.D. CORPORATION, 64, SHAHHID BHAGATSINGH ROAD, KRISHNA NIWAS, FORT, MUMBAI 400 001. PAN: AAAFJ 0992L (APPELLANT) VS. THE INCOME TAX OFFICER 12(1)(1), AAYKAR BHAVAN, MK ROAD, MUMBAI 20. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : MS. REKHA BHATIA ORDER PER P.M.JAGTAP, A.M, THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF LD. CIT(A) XII, MUMBAI DATED 12/3/2007 FOR THE ASSESSMENT YEAR 2003 -04. 2. IN THIS CASE, NOBODY HAS APPEARED ON BEHALF OF T HE ASSESSEE AT THE TIME OF HEARING FIXED BEFORE THE TRIBUNAL ON 8/12/2009, NOR ANY APPLICATION FOR ADJOURNMENT HAS BEEN MOVED. EVEN THE NOTICE OF THE SAID HEARING SE NT TO THE ASSESSEE BY RPAD AT THE ADDRESS GIVEN IN THE APPEAL MEMO HAS COME BACK UNDE LIVERED FROM THE POSTAL AUTHORITIES. THE ASSESSEE THUS HAS NOT BOTHERED TO INFORM ITS CHANGE OF ADDRESS, IF ANY, IN ORDER TO FACILITATE A PROPER SERVICE OF NOTICE. IT APPEARS FROM THIS APPROACH OF THE ASSESSEE THAT IT IS NOT SERIOUSLY INTERESTED IN PRO SECUTING THIS APPEAL BEFORE THE TRIBUNAL. 3. CONSIDERING THE FACTS NARRATED ABOVE AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE T RIBUNAL IN CIT VS. MULTIPLAN INDIA (P) LTD. 38 ITD 320(DEL) AND BY HONBLE MADHYA PRA DESH HIGH COURT IN THE CASE OF ITA NO.4839/M/07(A.Y.2003-04) 2 LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480(MP), THI S APPEAL OF THE ASSESSEE IS CONSIDERED AS UNADMITTED AND DISMISSED FOR NON-PRO SECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THIS TRIBUNAL EXPLAI NING THE REASONS FOR NON COMPLIANCE AND FOR RECALLING OF THIS ORDER AND IF THE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL FIELD BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 14 TH DAY OF DEC. 2009. SD/- SD/- (D.K.AGARWAL) (P.M.JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT. 14 TH DEC. 2009 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3 . THE CIT(A)CONCERNED 4. THE CIT,CITY -CONCERNED 5. THE D.RJ BENCH . (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. ITA NO.4839/M/07(A.Y.2003-04) 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 8/12/09 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 8/12/09 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 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER ITA NO.4839/M/07(A.Y.2003-04) 4