SADHNA SOAPS P. LTD, MUMBAI V. ITO 8(3)-1, MUMBAI

ITA 5534/MUM/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 6110 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 25-11-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 09-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I, MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYRAGHAVAN, JUDICIAL MEMBER. I.T.A. NO. 5534/MUM/2009. ASSESSMENT YEAR : 2006-07. SADHNA SOAPS P. LTD., THE INCOME-TAX OFFICER, GROUND FLOOR, VS. 8(3)-1, MUMBAI. SADHNA INDUSTRIAL ESTATE, S.V.ROAD, OSHIWARE, JOGESHWARI (W), MUMBAI 400002. P.A. NO. AAACS0662F APPELLANT. RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI SANJEEV JA IN. O R D E R PER J. SUDHAKAR REDDY, A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 19-08- 2009 OF THE CIT(APPEALS)-XXIX, MUMBAI FOR THE ASS ESSMENT YEAR 2006-07. 2. A NOTICE OF HEARING FIXING THE CAS E ON 19-08-2010 WAS ISSUED BY RPAD ON THE ADDRESS GIVEN IN FORM NO. 36. ON THIS DAT E THE ASSESSEE SOUGHT ADJOURNMENT VIDE ITS LETTER DATED 19-08-2010 WHICH WAS GRANTED AND THE CASE WAS FIXED FOR HEARING ON 25-11-2010. BOTH THE PARTIES WERE INFORMED ACCORDINGLY. NOBODY APPEARED ON BEHALF OF THE ASSESSEE ON THIS D ATE OF HEARING I.E. ON 25-11- 2 2010. NO APPLICATION SEEKING ADJOURNMENT OF THE C ASE HAS BEEN FILED. THUS IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED IN PROSEC UTING THE APPEAL BEFORE THE TRIBUNAL. THEREFORE, FOLLOWING THE RATIO LAID DOWN BY THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD., 38 ITD 320 AS WELL AS TH E JUDGEMENT OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. CWT, 223 ITR 480, THE APPEAL FILED BY THE ASSESSEE IS DISMIS SED IN LIMINE. 3. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPL ICATION CAN SATISFY THE TRIBUNAL WITH THE REASON FOR SUCH NON-APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY, AT ITS DISCRETION, RECALL THE ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSES SEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD DEC., 2010. SD/- SD/- (ASHA VIJAYRAGHAVAN) (J. SUDHAKAR REDDY) JUDICIAL MEMBER. ACCOUNTANT MEMBER MUMBAI, DATED: 3 RD DEC., 2010. COPY TO : 1.APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, I-BENCH (TRUE COPY) BY ORDE R WAKODE ASSTT. REGISTRAR, ITAT, MUMBAI.