VINOD GUPTA, MUMBAI V. ITO 19(2)(2), MUMBAI

ITA 5565/MUM/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62656 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 05-07-2012
• Assessment Year: 1993-1994
• Appeal Filed On: 08-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI
• Section: 144

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI . . , . . , . . BEFORE SHRI R.S.SYAL, AM & SHRI AMIT SHUKLA, JM ./ ITA NO.5560/MUM/2010 ( / ASSESSMENT YEAR : 1992-1993 ) AND ./ ITA NO.5561/MUM/2010 ( / ASSESSMENT YEAR : 1992-1993 ) AND ./ ITA NO.5562/MUM/2010 ( / ASSESSMENT YEAR : 1992-1993 ) AND ./ ITA NO.5563/MUM/2010 ( / ASSESSMENT YEAR : 1993-1994 ) AND ./ ITA NO.5564/MUM/2010 ( / ASSESSMENT YEAR : 1993-1994 ) AND ./ ITA NO.5565/MUM/2010 ( / ASSESSMENT YEAR : 1993-1994 ) AND ./ ITA NO.5566/MUM/2010 ( / ASSESSMENT YEAR : 1994-1995 ) AND ./ ITA NO.5567/MUM/2010 ( / ASSESSMENT YEAR : 1994-1995 ) AND ./ ITA NO.5568/MUM/2010 ( / ASSESSMENT YEAR : 1994-1995 ) AND ./ ITA NO.5569/MUM/2010 ( / ASSESSMENT YEAR : 1995-1996 ) ITA NOS :5560 TO 5574/M/10 2 AND ./ ITA NO.5570/MUM/2010 ( / ASSESSMENT YEAR : 1995-1996 ) AND ./ ITA NO.5571/MUM/2010 ( / ASSESSMENT YEAR : 1995-1996 ) AND ./ ITA NO.5572/MUM/2010 ( / ASSESSMENT YEAR : 1996-1997 ) AND ./ ITA NO.5573/MUM/2010 ( / ASSESSMENT YEAR : 1996-1997 ) AND ./ ITA NO.5574/MUM/2010 ( / ASSESSMENT YEAR : 1996-1997 ) VINOD GUPTA, 503, MANGALAMURTY, NEAR ARYA SAMAJ, LINKING RD., SANTACRUZ (W), MUMBAI-54 VS. ACIT CIR.-6(2), MUMBAI. ./ ./PAN NO. AJRPG 9152 D ( /APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : MR. V.V.SHASTRI / DATE OF HEARING : 5 TH JULY 2012 / DATE OF PRONOUNCEMENT : 11 TH JULY, 2012 / O R D E R PER AMIT SHUKLA (J.M.) : THESE BUNCH OF APPEALS HAVE BEEN FILED BY THE AS SESSEE AGAINST SEPARATE ORDERS FOR EVEN DATE I.E. 19 -2-2010, PASSED BY THE CIT(A)-30, MUMBAI FOR THE QUANTUM PROCEEDING S UNDER SECTION 144 AND PENALTY PROCEEDING UNDER SECTION 271(1)(B). ITA NOS :5560 TO 5574/M/10 3 2 . ALL THESE APPEALS WERE FIXED FOR HEARING TODAY I.E. ON 5 TH JULY, 2012, AFTER GIVING VARIOUS OPPORTUNITIES TO THE ASSESSEE EARLIER. HOWEVER, TODAY ON THE DATE OF HEAR ING FIXED, NEITHER ANYONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT AP PLICATION WAS MOVED. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN THE PROSECUTION OF THE CASE. WE FIND THAT THE RATIO EMANATING FR OM THE DECISION RENDERED BY HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR VS. COMMISSIONER OF WEAL TH TAX 223 ITR 480 AND THE TRIBUNAL DECISION IN CIT VS. MULTIPLAN I NDIA LIMITED 38 ITD 320 IS THAT THE APPEAL CAN BE DISMISSED FOR NON-PROSECUTION. HE NCE, FOLLOWING THE PRECEDENT, WE DISMISS ALL THE APPEALS FOR NON-PROSECUTION IN LIMINE. 3. HOWEVER, IF THE ASSE SSEE THROUGH PROPER APPLICATION 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, ALL THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JULY, 2012 . 11 TH JULY, 2012 SD/- SD/- ( . . ) ( ) ( R.S.SYAL) ( AMIT SHUKLA) /ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI; DATED 11 / JULY /2012 . . /PKM. . ./PS ITA NOS :5560 TO 5574/M/10 4 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI