VIMALADEVI S. GARG, MUMBAI V. ITO WD NO. 24(3)(4), MUMBAI

ITA 5353/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49442 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2003-2004
• Appeal Filed On: 30-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T T JACOB
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'F' BENCH, MUMBAI BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO. 5353/MUM/2010 (ASSESSMENT YEAR: 2003-04) SMT. VIMALADEVI S. GARG INCOME TAX OFFICER - 24(3)( 4) 115/116, KAMLA BHAVAN MUMBAI SHARMA INDL. ESTATE VS. GOREGAON (E), MUMBAI 400063 PAN - AFFPG 1766 H APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI T.T. JACOB O R D E R PER B. RAMAKOTAIAH, A.M. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE ON 30.06 .2010 AGAINST THE ORDER OF THE LEARNED CIT(A) XXXIV, MUMBAI DATED 19. 03.2010 IN RELATION TO PENALTY ORDER UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT FOR A.Y. 2005-06. 2. THIS APPEAL WAS FIXED FOR HEARING ON 11.07.2011 FOR WHICH NOTICE WAS ISSUED TO THE ASSESSEE BY RPAD ON 14.02.2011 AT THE ADDRESS AS MENTIONED BY THE ASSESSEE AGAINST ITEM NO. 10 OF FORM 36. HOW EVER, ON THE DATE OF HEARING WHEN THIS APPEAL WAS CALLED UPON FOR HEARIN G NO ONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS ALSO NO APPLICATIO N OR REQUEST FOR ADJOURNMENT. IT THEREFORE APPEARS TO US THAT THE AS SESSEE IS NOT SERIOUS ABOUT PURSING THIS APPEAL. HENCE FOLLOWING THE DECI SION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPOR TED IN 38 ITD 320 (DEL), AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTE D IN 223 ITR 480 (MP), AND FURTHER THE DECISION OF THE HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE CASE OF M/S. CHEMIPOL VS. UNION O F INDIA IN CENTRAL ITA NO. 5353/MUM/2010 SMT. VIMALADEVI S. GARG 2 EXCISE APPEAL NO. 62 OF 2009, WE DISMISS THIS APPEA L AS UNADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JULY 2011. SD/- SD/- (N.V. VASUDEVAN) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 15 TH JULY 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXXIV, MUMBAI 4. THE CIT XXIV, MUMBAI CITY 5. THE DR, F BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.