PIYUSH VIRANI, MUMBAI V. JCIT SP. RG -49, MUMBAI

ITA 5043/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2202 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 1996-1997
• Appeal Filed On: 03-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C, MUMBAI BEFORE SHRI D.K. AGARWAL, JM AND SHRI T.R. SOOD, AM I.T.A.NO. 5043/MUM/2009 ASSESSMENT YEAR : 1996-97 SHRI PIYUSH VIRANI 214, VEENA CHAMBERS, 21, DALAL STREET, FORT, MUMBAI 400 001 PAN: ABJPV 2930 Q VS. THE JT. COMMISSIONER OF INCOME-TAX, SPECIAL RANGE 49, AAYAKAR BHAVAN, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI K. SINGH O R D E R PER T.R. SOOD, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 1 ST JUNE, 2009 OF THE COMMISSIONER OF INCOME-TAX (APPE ALS)-IV, MUMBAI, AND RELATES TO THE ASSESSMENT YEAR 1996-97. 2. THIS APPEAL WAS FIRST FIXED FOR HEARING ON 05.05 .2010 AND THE NOTICE WAS SENT BY REGISTERED A/D AT THE ADDRESS GIVEN BY THE ASSESSEE IN THE FORM OF APPEAL TO THE APPELLATE TRIBUNAL. WHEN THE CASE WAS CALLED FOR HEARING ON 05.05.2010, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE W AS ANY APPLICATION FOR ADJOURNMENT. THEREFORE, WE PRESUME THAT THE ASSESS EE IS NOT INTERESTED IN PURSUING HIS APPEAL. ACCORDINGLY, BY APPLYING THE RATIO LAID DOWN BY THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT V. MULTIPL AN INDIA PVT. LTD. (1991) 38 ITD 320 (DEL.) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR V. CWT (1997) 223 ITR 480(MP), THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS UNADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. 3. THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF MAY, 2010. SD. SD. (D.K. AGARWAL) (T. R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED THE 7 TH _MAY, 2010. ITA NO.5043/M/09 SHRI PIYUSH VIRANI . 2 COPY TO: 1. THE ASSESSEE 2. THE REVENUE 3. THE CIT, CITY -4, MUMBAI 4. THE CIT(A)-IV, MUMBAI 5. THE DR C BENCH, MUMBAI BY ORDER /TRUE COPY/ ASST. REGISTRAR, ITAT, MUMBAI