OPPENHEIMER INTERNATIONAL SMALL COMPANY FUND, MUMBAI V. ADDL DIT (IT) RG -4, MUMBAI

ITA 5181/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1669 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 10-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AJIT KUMAR SINHA

Judgement Text

ITA NO. 5181/MUM/2009 ASSESSMENT YEAR : 2006-07 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI C BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER), AND SHRI R S PADVEKAR (JUDICIAL MEMBER) ITA NO. 5181/MUM/2009 ASSESSMENT YEAR 2006-07 DATE OF HEARING : 19.5.2010 OPPENHEIMER INTERNATIONAL SMALL ......APPELL ANT COMPANY FUND C/O B S R & CO., KPMG HOUSE, 448, KAMALA MILLS COMPOUND, LOWER PAREL MUMBAI 400 013 PAN AAATO0456A VS. ADDITIONAL DIRECTOR OF INCOME TAX .. RESPOND ENT (INTERNATIONAL TAXATION), RANGE-4 SCINDIA HOUSE, NAROTTAMDAS MORARJI ROAD, BALLARD ESTATE, MUMBAI 400 038 APPELLANT BY : NONE RESPONDENT BY : SHRI AJIT KUMAR SINHA O R D E R PER PRAMOD KUMAR: BY WAY OF THIS APPEAL, THE ASSESSEE HAS CHALLENGED CORRECTNESS OF ORDER DATED 30 JUNE 2009, PASSED BY THE LEARNED COMMISSIONER (A PPEALS) XXXIII, MUMBAI. ITA NO. 5181/MUM/2009 ASSESSMENT YEAR : 2006-07 PAGE 2 OF 4 2. WHEN THE CASE WAS CALLED FOR HEARING, NEITHER THE A SSESSEE NOR ANY OF ITS AUTHORIZED REPRESENTATIVE APPEARED BEFORE US T O ARGUE THE APPEAL. EVEN THERE IS NO INTIMATION IN THE FILE REGARDING NON-AP PEARANCE OF THE ASSESSEE AND/OR ITS AUTHORIZED REPRESENTATIVE. IT SEEMS THE ASSESSEE IS NO MORE INTERESTED TO PROSECUTE ITS APPEAL. HENCE, NO PURP OSE WOULD BE SERVED IN KEEPING THE MATTER ALIVE. WE, THEREFORE, RESPECTFUL LY FOLLOWING THE DECISION OF THE TRIBUNAL, DELHI BENCHES, IN THE CASE OF M/S. MULTIPLAN INDIA PVT. LTD., 38 ITD 320 (DEL.), TREAT THIS APPEAL AS UN-ADMITTE D AND HOLD THE SAME AS LIABLE TO BE DISMISSED IN LIMINE AS SUCH. 3. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. PRON OUNCED IN THE OPEN COURT TODAY ON 31ST DAY OF MAY 2010. SD/XX SD/XX (R S PADVEKAR) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; 31 ST DAY OF MAY, 2010. ITA NO. 5181/MUM/2009 ASSESSMENT YEAR : 2006-07 PAGE 3 OF 4 COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION), MUMBAI 4. COMMISSIONER (APPEALS) , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, C BENCH, ITAT, MUMB AI 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY ITA NO. 5181/MUM/2009 ASSESSMENT YEAR : 2006-07 PAGE 4 OF 4 DATE INITIAL 1. DRAFT DICTATED ON 26.5.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 26.5.2010 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 28.5.2010 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 28.5.2010 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 28.5.2010 SR.PS/PS 6. DATE OF PRONOUNCEMENT 31.5.2010 SR.PS 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER