SANJEEV N THAKUR, MUMBAI V. ITO 24(2)(2), MUMBAI

ITA 5381/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62472 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-06-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 18-07-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM ITA NO. 5381/MUM/2011 (ASSESSMENT YEAR 2005-06 ) SANJEEV N THAKUR A/401 SUNDERRAM BLDG APNA GHAR LOKHANDWALA, ANDHERI (W) MUMBAI 53 VS THE INCOME TAX OFFICER WARD 24(2)(2), MUMBAI (APPELLANT ) (RESPONDENT) PAN NO. AADPT2458A ASSESSEE BY NONE REVENUE BY SHRI ABANI KANT NAYAK DT.OF HEARING 4 TH JUNE 2012 DT OF PRONOUNCEMENT 4 TH JUNE 2012 ORDER PER RAJENDRA, AM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E PENALTY ORDER PASSED U/S 271(1)( C) DATED 10.6.2011 OF THE COMMISSIONER OF I NCOME TAX(APPEALS) FOR THE ASSESSMENT YEAR 2005-06. 2 IN THIS CASE, THE DATE OF HEARING ON 4 TH JUNE 2012 HAS ALREADY BEEN INFORMED TO BOTH THE PARTIES AND SAME HAS BEEN NOTED BY THEM IN THE FILE. DESPITE THE SAME, NONE APPEARED ON BEHALF OF THE ASSESSEE. IT APPEAR S THAT THE ASSESSEE IS NOT INTERESTED IN THE PROSECUTION OF THE CASE. WE FIND THAT THE RATIO EMANATING FROM THE DECISION RENDERED BY HONBLE MADHYA PRADESH HIGH CO URT IN THE CASE OF LATE TUKOJIRAO HOLKAR VS. COMMISSIONER OF WEALTH TAX 223 ITR 480 AND THE TRIBUNAL DECISION IN CIT VS. MULTIPLAN INDIA LIMITED 38 ITD 320 IS TH AT THE APPEAL CAN BE DISMISSED FOR SANJEEV N THAKUR 2 NON-PROSECUTION. HENCE, FOLLOWING THE PRECEDENT, W E DISMISS THIS APPEAL FOR NON- PROSECUTION IN LIMINE. 3 HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4 IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 4TH JUNE 2012 ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 4TH JUNE 2012 ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 4TH JUNE 2012 ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E. ON 4TH JUNE 2012 SD/ SD/- ( VIJAY PAL RAO ) JUDICIAL MEMBER ( RAJENDRA ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED: 4 TH , JUNE 2012 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI