ASHOK KUMAR RAVISHANKAR MAURYA, MUMBAI V. ITO 23(1)(1), MUMBAI

ITA 5071/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9559 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-11-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 29-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH A BENCH BEFORE SHRI B.R.MITTAL(JUDICIAL MEMBER) AND SHRI SANJAY ARORA (ACCOUNTANT MEMBER) ITA NO.5071/MUM/2011 ASSESSMENT YEAR: 2007-08 ASHOK KUMAR RAVISHANKAR MAURYA, 12, SHIVAJI CHOWK, SURYA NAGAR, LBS MARG, VIKHROLI,MUMBAI PA NO.ALHPM 5855 H ITO 23(1)(1), MUMBAI. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI MANOJ KUMAR DATE OF HEARING: 22.11.2012 DATE OF PRONOUNCEMENT: 22 . 11.2012 ORDER PER B.R.MITTAL, JM: THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT Y EAR 2007-08 AGAINST ORDER DATED 21.4.2011 OF LD CIT(A)-33, MUMBAI DISPUTING THE ADDITION OF RS.2,77,017 MADE BY THE AO ON ACCOUNT OF DIFFERENCE IN LABOUR CHARGE S AS PER TDS CERTIFICATE. 2. THE APPEAL WAS LAST FIXED FOR HEARING ON 9.8.201 2 AND SAME WAS ADJOURNED TO 22.11.2012 I.E. TODAY AT THE REQUEST OF ASSESSEE VI DE LETTER DATED 7.8.2012. ON THE DATE FIXED FOR HEARING, NO ONE IS PRESENT ON BEHALF OF A SSESSEE. NOR THERE IS ANY APPLICATION FOR ADJOURNMENT. IT APPEARS THAT THE ASSESSEE IS N OT INTERESTED IN PROSECUTING HIS APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, WE ARE SUPPORTED BY THE DECISION OF HONBLE CALCUTTA HIGH COURT IN THE CASE OF CIT VS. B.N.BHAT TARCHARGEE AND ANOTHER, 118 ITR 460, WHEREIN, THEIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT . WE ARE ALSO SUPPORTED BY THE DECISION OF ITAT DELHI IN THE CASE OF CIT VS. MULTIPLAN INDIA (P)LTD ., 38 ITD 320(DEL). ITA NO.5071/MUM/2011 ASSESSMENT YEAR: 2007-08 2 3. IN VIEW OF ABOVE AND ALSO CONSIDERING THE PROVIS IONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL OF THE ASSESSEE IS LIA BLE TO BE DISMISSED. 4. IN THE RESULT, APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 22.11.2012 (SANJAY ARORA) ACCOUNTANT MEMBER (B.R. MITTAL) JUDICIAL MEMBER MUMBAI, DATED 22.11.2012 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS),33, MUMBAI 4. COMMISSIONER OF INCOME TAX, 22 , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH A MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI