NARESH K. LODHA, MUMBAI V. ITO 14(1)(1), MUMBAI

ITA 4939/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1767 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2004-2005
• Appeal Filed On: 28-08-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KESHAVE SAXENA
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H, MUMBAI BEFORE SHRI R.K.PANDA, AM AND SHRI V.D. RAO, JM I.T.A. NO. 4939/MUM/2009 (ASSESSMENT YEAR 2004-05) SHRI NARESH K. LODHA 20/22, SHAMSETH STREET, ZAVERI BAZAR, MUMBAI-2 PAN: AAAPL7631C VS. INCOME-TAX OFFICER 14(1)(1) MUMBAI APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI KESHAVE SAXENA ORDER DATE OF HEARING: 02.06.2010 DATE OF ORDER: 02.06.2010 PER R.K. PAND, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 19 TH JUNE, 2009 OF THE CIT(A)-XIV, MUMBAI RELATING TO ASSESSMENT YEAR 2004-05. 2. THE ASSESSEE IN THE IMPUGNED APPEAL HAS CHALLENGED THE ORDER OF THE CIT(A) CONFIRMING THE LEVY OF PENALTY OF RS.83,359 LEVIED BY THE ASSESSING OFFICER U/S. 271(1)(C) OF T HE INCOME-TAX ACT, 1961. 3. IN THIS CASE NOTICE WAS DULY SERVED ON THE ASSESSEE BY REGISTERED POST AND THE ACKNOWLEDGEMENT IS ON RECOR D. DESPITE THIS NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING OF THE CASE NOR ANY ADJOURNMENT PETITION SE EKING ADJOURNMENT OF THE CASE WAS FILED. IT IS FURTHER S EEN THAT BEFORE THE CIT(A) ALSO NONE APPEARED ON BEHALF OF THE ASSE SSEE DESPITE NUMBER OF OPPORTUNITIES GIVEN FOR WHICH HE HAS ALSO PASSED AN EX-PARTE ORDER. THIS TYPE OF CONDUCT ON THE PART O F THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. THEREFORE, FOLLOWING THE RATIO LAID DOWN BY THE TRIBUNAL IN I.T.A. NO. 4939/MUM/2009 SHRI NARESH K. LODHA ==================== 2 THE CASE OF MULTIPLAN INDIA PVT. LTD., 38 ITD 320 A S WELL AS THE JUDGEMENT OF HON'BLE MADHYA PRADESH HIGH COURT IN T HE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 48 0, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . 4. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY, AT ITS DISCRETION, RECAL L THE ORDER. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING ITSELF, I.E. ON 2 ND JUNE, 2010. SD/- (V.D. RAO) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 2 ND JUNE, 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-XIV, MUMBAI 4. THE CIT-14, MUMBAI 5. THE DR H BENCH. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES, MUMBAI TPRAO