PARUL SANDEEP GANDHI, MUMBAI V. DCIT RG 22(1), NAVI MUMBAI

ITA 54/MUM/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1786 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 05-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A C TEJPAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, MUMBAI . . , . . ! , ' #$ % BEFORE SHRI B.R. MITTAL, JM AND SHRI N.K. BILLA IYA, AM ./I.T.A. NO. 54/MUM/2011 ( & & & & / ASSESSMENT YEAR :2007-08 SMT. PARUL SANDEEP GANDHI, FLAT NO. 602, KAILASH JYOTI-2, B WING, DERASAR LANE, GHATKOPAR (E), MUMBAI-400 077 / VS. THE DCIT, RANGE 22(1), 4 TH FLOOR, TOWER NO. 6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI-400 703 $' ' ./ () ./PAN/GIR NO. : AAADPG 7654B ( '* /APPELLANT ) .. ( +,'* / RESPONDENT ) '* - / APPELLANT BY: NONE +,'* . - / RESPONDENT BY : SHRI A.C. TEJPAL . /0' / DATE OF HEARING : 07.02.2013 12& . /0' / DATE OF PRONOUNCEMENT :07.02.2013 #3 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-33, MUMBAI DT.7.10.2010 PERTAINING TO A.Y. 2007-08. 2. THE NOTICE WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 07.02.2013 THROUGH NOTICE BOARD. BUT NO ONE APPEAR ED ON BEHALF OF THE ASSESSEE NOR THERE IS ANY APPLICATION FOR ADJOURNME NT. IN VIEW OF ABOVE, IT APPEARS THAT ASSESSEE IS NOT INTERESTED IN PROSE CUTING THIS APPEAL. HENCE THIS APPEAL OF THE ASSESSEE IS LIABLE TO BE D ISMISSED FOR NON- ITA NO. 54/M/2011 2 PROSECUTION. IN THIS REGARD, WE ARE SUPPORTED BY T HE DECISION IN THE CASE OF CIT VS B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 460 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 3. IN THIS REGARD WE ARE ALSO SUPPORTED BY THE DECI SION IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. 38 ITD 320 (DEL). 4. IN VIEW OF THE ABOVE AND ALSO CONSIDERING THE PR OVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL OF TH E ASSESSEE IS DISMISSED. 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED FOR NON- PROSECUTION. 4 /5 4/ . 6 '4( . (/ 7 ORDER PRONOUNCED IN THE OPEN COURT ON 07.02.2013 #3 . 2& ' 6 8#5 07.02.2013 2 . 9 SD/- SD/- (B.R.MITTAL) (N.K. BILLAIYA) #$ /JUDICIAL MEMBER ' #$ / ACCOUNTANT MEMBER MUMBAI; 8# DATED 07 /02/2013 . . ./ RJ , SR. PS ITA NO. 54/M/2011 3 #3 #3 #3 #3 . .. . +/ +/ +/ +/ : : : :&/ &/&/ &/ / COPY OF THE ORDER FORWARDED TO : 1. '* / THE APPELLANT 2. +,'* / THE RESPONDENT. 3. ; ( ) / THE CIT(A)- 4. ; / CIT 5. <9 +/ , , / DR, ITAT, MUMBAI 6. 9= > / GUARD FILE. #3 #3 #3 #3 / BY ORDER, ,/ +/ //TRUE COPY// ? ?? ? / 7 7 7 7 ( ( ( ( (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI