GURUSWARUP SRIVASTAVA, MUMBAI V. ACIT CEN CIR-41, MUMBAI

ITA 554/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2305 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-04-2010
• Appeal Filed By: Assessee
• Bench Allotted: G
• Next Hearing Date: 02-03-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 27-01-2009
• Court: TRIBUNAL
• Department Lawyers: NARESH BALODIA
• Assessee Lawyers: N O N E

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G ,MUMBAI BEFORE SHRI R.S. SYAL (AM) & SHRI VIJAY PAL RAO (J M) I.T.A.NOS. 554 & 2041/MUM/2009 (A.Y. 2004-05 & 2005-06) ) SHRI GURUSWARUP SRIVASTAVA, C-508, CRYSTAL PLAZA, ANDHERI LINK RD., ANDHERI (W), MUMBAI-400 053. PAN: AKSPS 2570 F VS. ASST.COMMR. OF INCOME-TAX, CENTRAL CIR.41, ROOM NO.655, 6 TH FLOOR, AAYKAR BHAVAN, M.K.RD., MUMBAI-400 020. APPELLANT RESPONDENT APPELLANT BY NON E. RESPONDENT BY SHRI N ARESH BALODIA. O R D E R PER VIJAY PAL RAO, JM : THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS OF CIT(A), CENTRAL-III, MUMBAI, DATED 01-12-2008 AND 21-01-200 9 FOR THE ASSTT. YEARS 2004-05 AND 2005-06 RESPECTIVELY. 2. IN THIS CASE, HEARING WAS INITIALLY FIXED BEFORE THE TRIBUNAL ON 22-10-2009 WHEN NOBODY REMAINED PRESENT ON BEHALF OF THE ASSES SEE. THE HEARING WAS, THEREFORE, ADJOURNED TO 17-12-2009 BY ISSUE NOTICE BY RPAD. THE HEARING FIXED ON 17-12-2009 WAS ADJOURNED TO 04-01-2010 AT THE RE QUEST OF THE ASSESSEES COUNSEL VIDE LETTER DATED 11-12-2009. AS THE BENCH DID NOT FUNCTION ON 04-01- 2010, THE HEARING WAS AGAIN ADJOURNED TO 26-02-2010 . AT THE TIME OF HEARING FIXED ON 26-02-2010, AT THE ORAL REQUEST OF THE ASS ESSEES COUNSEL, THE HEARING WAS ONCE AGAIN ADJOURNED TO 12-04-2010. AT THE TIM E OF HEARING FIXED ON 12-04- 2010 ALSO, NOBODY HAS PUT IN APPEARANCE ON BEHALF O F THE ASSESSEE DESPITE THE ITA NOS.554 &2041/MUM/09 GURUSWARUP SRIVASTAVA 2 FACT THAT THE PARTIES WERE DULY INFORMED. IT APPEAR S THAT THE ASSESSEE THUS IS NOT SERIOUSLY INTERESTED IN PROSECUTING HIS APPEALS BEF ORE THE TRIBUNAL. 3. HAVING REGARD TO THE FACTS STATED ABOVE AND KEE PING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) LTD. REPORTED IN 38 ITD 320 (DEL.) AND BY THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE O F ESTATE OF LATE TUKOJIRAO HOLDER VS. CWT AS REPORTED IN 223 ITR 480 (MP), WE TREAT THESE APPEALS OF THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME FOR NON -PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL E XPLAINING THE REASONS FOR NON- COMPLIANCE AND FOR RECALLING OF THIS ORDER AND IF T HE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED ON THE 13TH DAY OF APRIL, 2010. SD/- SD/- (R.S. SYAL) (VIJAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 13TH APRIL, 2010 COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A),CENTRAL-III,MUMBAI. 4 CIT, CENTRAL-IV,MUMBAI. 5.DR,G BENCH,MUMBAI. 5.GUARD FILE. (TRUE COPY) BY ORDER, NG: ASST.REGISTRAR, ITAT, MUMBAI. ITA NOS.554 &2041/MUM/09 GURUSWARUP SRIVASTAVA 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 12-04-2010 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 12-04-2010 SR.PS/ 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER