ALEX INERNATIONAL, MUMBAI V. ACIT CEN CIR 31, MUMBAI

ITA 5183/MUM/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 5202 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-10-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 14-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G N MAKWANA

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL A AA A BENCH, BENCH, BENCH, BENCH, MUMBAI MUMBAI MUMBAI MUMBAI , ,, , !' !' !' !' $ $ $ $ , . BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI SANJAY ARORA SANJAY ARORA SANJAY ARORA SANJAY ARORA, AM , AM , AM , AM & & & & SHRI SHRI SHRI SHRI VIJAY VIJAY VIJAY VIJAY PAL RAO, JM PAL RAO, JM PAL RAO, JM PAL RAO, JM ./ I.T.A I.T.A I.T.A I.T.A. NO. . NO. . NO. . NO. 5182 5182 5182 5182/MUM/201 /MUM/201 /MUM/201 /MUM/2012 22 2 ( %& %& %& %& ' ' ' ' / ASSESSMENT YEAR :2003-04) ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO. 5183/MUM/2012 5183/MUM/2012 5183/MUM/2012 5183/MUM/2012 ( %& %& %& %& ' ' ' ' / ASSESSMENT YEAR :2004-05) ./ I.T.A. NO. I.T.A. NO. I.T.A. NO. I.T.A. NO. 5184/MUM/2012 5184/MUM/2012 5184/MUM/2012 5184/MUM/2012 ( %& %& %& %& ' ' ' ' / ASSESSMENT YEAR :2005-06) M/S ALEX INTERNATIONAL, 2 ND FLOOR, GOVT. INDL. ESTATE, PLOT NO. 74, CHARKOP, KANDIVALI (W) MUMBAI-400067 & & & & / VS. THE ACIT, CIR. 31, ROOM NO. 409, AAYAKAR BHAVAN, 4 TH FLOOR, M. K. MARG MUMBAI-400020 '( ./ ) ./ PAN/GIR NO. : AADFA1523F ( (* / APPELLAN APPELLAN APPELLAN APPELLANT TT T) .. ( +,(* / RESPONDENT RESPONDENT RESPONDENT RESPONDENT) (* (* (* (* - - - - / APPELLANT BY : NONE +,(* +,(* +,(* +,(* . .. . - - - - /RESPONDENT BY : SHRI G. N. MAKWANA & & & & . .. . / / / / / DATE OF HEARING : 3 RD OCTOBER 2013 0' 0' 0' 0' . .. ./ / / / /DATE OF PRONOUNCEMENT: 3 RD OCTOBER 2013 !1 / O R D E R PER BENCH: THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE COMPOSITE ORDER DATED 16.5.2012 OF COMMISSIONER OF INCOME TAX (APPEALS) FOR THE ASSESSMENT YEAR 2003-04 TO 2005-06. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING AS ON TODAY I.E. 03.10.2013 DESP ITE THE NOTICE FOR HEARING WAS DULY SERVED UPON THE ASSESSEE WHEREBY T HE SOME DEFECTS WERE POINTED OUT BY THE REGISTRY. THE ASSESSEE HAS ALSO FILED A LETTER ITA NO. 5182 TO 5184/M/2012 ALEX INTERNATIONAL 2 DATED 13.9.2013 IN RESPONSE TO THE NOTICE POINTING OUT THE DEFECTS. THUS, IT IS CLEAR THAT THE ASSESSEE WAS VERY WELL AWARE A BOUT THE DATED OF HEARING OF THESE APPEALS. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY IT. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT(223 ITR 480(MP) AND BY THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS MULTIPLAN (IN DIA) PVT LTD (38 ITD 320 (DEL). 3 HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEA RING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF OCTOBER 2013 SD/- SD/- ( ) !' (SANJAY ARORA) ACCOUNTANT MEMBER ( $ ) % !' (VIJAY PAL RAO) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 3 RD OCTOBER 2013 SUBODH COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI