M/S. ROLSON INTERNATIONAL, MUMBAI V. THE ITO 14(2)-3, MUMBAI

ITA 4884/MUM/2007

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55825 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 21-11-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 09-07-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 M/S ROLSON INTERNATIONAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI D BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI R K PANDA , AM & SHRI VIJAY PAL RAO, JM ITA NO. 4884/MUM/2007 (ASST YEAR 2003-04) M/S ROLSON INTERNATIONAL 294A GOVINDWADI KALBADEVI ROAD MUMBAI 400 002 VS THE INCOME TAX OFFICER WARD 14(2)(3) MUMBAI (APPELLANT) (RESPONDENT) PAN NO. AAAFR2343F ASSESSEE BY NONE REVENUE BY DR B SENTHILKUMAR DT.OF HEARING 21 ST NOV 2011 DT OF PRONOUNCEMENT NOV 2011 PER VIJAY PAL RAO, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 9.5.2007 OF THE CIT(A) FOR THE ASSESSMENT YEAR 2003-04. 2 THE CASE WAS FIXED FOR HEARING ON A NUMBER OF OCC ASIONS AND THE LAST HEARING WAS FIXED ON 21 ST NOV 2011. ON THIS DATE ALSO, AT THE TIME OF HEAR ING NOBODY HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APP LICATION SEEKING ADJOURNMENT HAS BEEN MOVED. THIS TYPE OF CONDUCT ON THE PART O F THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY H IM. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS O F THE HONBLE MADHYA PRADESH 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). 2 M/S ROLSON INTERNATIONAL 3 HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 21 ST NOV 2011 SD/ SD/ ( R K PANDA ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 21 ST NOV 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI