Appeal details
Counselvise Citation
[2012] 140 COUNSELVISE.COM (IT) 62470 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
10 month(s) 19 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
11-06-2012
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
E
Assessment Year
2007-2008
Appeal Filed On
22-07-2011
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. 5462/MUM/2011 (ASSESSMENT YEAR 2007-08 ) SECURITY GUARDS BOARD FOR BRIHAN MUMBAI & THANE DIST 2 ND FLOOR COOPER ROLLERS MILLS COMPOUND L B S MARG - BHANDUP (W) MUMBAI 78 VS THE DY DIRECTGOR OF INCOME TAX (E) 11(1), MUMBAI (APPELLANT ) (RESPONDENT) PAN NO. AAACS0368K ASSESSEE BY NONE REVENUE BY SH B JAYAKUMAR DT.OF HEARING 11 TH JUNE 2012 DT OF PRONOUNCEMENT 11 TH , JUNE 2012 ORDER PER VIJAY PAL RAO, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 14.2.2011 OF THE COMMISSIONER OF INCOME TAX(APPEALS ) FOR THE ASSESSMENT YEAR 2007-08. 2 NONE HAS APPEARED BEFORE THE TRIBUNAL WHEN THE AP PEAL WAS CALLED FOR HEARING. THE ASSESSEE FILED A LETTER DATED 5.6.201 2 FOR ADJOURNMENT OF THE HEARING OF THE CASE. SINCE NEITHER ANYBODY HAS APPEARED ON BE HALF OF THE ASSESSEE NOR ANY AUTHORITY LETTER HAS BEEN FILED; ACCORDINGLY, THE R EQUEST FOR ADJOURNMENT HAS BEEN REJECTED. IT APPEARS THAT THE ASSESSEE IS NOT INTE RESTED IN THE PROSECUTION OF THE CASE. WE FIND THAT THE RATIO EMANATING FROM THE DE CISION RENDERED BY HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR VS. COMMISSIONER OF WEALTH TAX 223 ITR 480 AND THE TRIBUNAL DECISION IN CIT VS. MULTIPLAN INDIA LIMITED 38 SECURITY GUARDS BOARD FOR BRIHAN MUMBAI & THANE DIST 2 ITD 320 IS THAT THE APPEAL CAN BE DISMISSED FOR NON -PROSECUTION. HENCE, FOLLOWING THE PRECEDENT, WE DISMISS THIS APPEAL FOR NON-PROSE CUTION 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. 11 TH JUNE 2012 SD/ SD/- ( RAJENDRA ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 11 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
