RATANCHAND J OSWAL, MUMBAI V. ITO 8(2)(1), MUMBAI

ITA 5176/MUM/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9057 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 10-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANURAG SRIVASTAVA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SHRI N.V. VASUDEVAN, JM & SHRI R.K. PANDA, AM I.T.A. NO. 5176/MUM/2009 (ASSESSMENT YEAR 2005-06) MR. RATANCHAND J. OSWAL 83/84 SOLITAIRE, CENTRAL AVENUE, SANTACRUZ (WEST), MUMBAI-400 054 PAN: AAAPO2411M VS. I.T.O. 8(2)(1) MUMBAI APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: MR. ANURAG SRIVASTAVA O R D E R DATE OF HEARING: 12.05.2010 DATE OF ORDER: 12.05.2010 PER R.K. PANDA, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 13 TH JULY, 2009 OF THE CIT(A)-VIII, MUMBAI RELATING TO ASSESSMENT YEAR 2005-06. 1. DESPITE SERVICE OF NOTICE BY RPAD FIXING THE CAS E FOR HEARING ON 12 TH MAY, 2010 WHICH WAS DULY RECEIVED BY THE ASSESSEE, NONE APPEARED ON BEHALF OF THE ASSESSEE O N THE DATE OF HEARING, I.E., 12.05.2010 NOR ANY ADJOURNMENT PETIT ION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS TYPE OF AT TITUDE ON THE PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. THEREFORE, FOLLOWING THE RATIO LAID DOWN B Y THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD., 38 ITD 320 A S WELL AS THE I.T.A. NO. 5176/MUM/2009 MR. RATANCHAND J. OSWAL ==================== 2 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. 3. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICAT ION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY, AT ITS DISCRETION, RECALL THE ORD ER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING ITSELF. SD/- (N.V. VASUDEVAN) JUDICIAL MEMBER SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 12 TH MAY, 2010 COPY TO: (1) THE APPELLANT, (2) THE RESPONDENT, (3) THE CIT(A)-VIII, MUMBAI, (4) THE CIT-VIII, MUMBAI, (5) THE DR, D BENCH, ITAT, MUMBAI. //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI TPRAO