CHETAN DOSHI, MUMBAI V. ACIT CEN CIR-45, MUMBAI

ITA 5703/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1321 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-06-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 23-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DEVADASAN
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C,MUMBAI BEFORE SHRI D.K. AGARWAL (JM) & SHRI R.K. PANDA (AM ) ITA NOS.5703 & 5704/MUM/2009 (A.YS. :2001-02 & 2002-03)) SHRI CHETAN DOSHI, B/5, UMESH KIRAN, SHAHID BHAGAT SINGH RD., VILE PARLE (W), MUMBAI-400056. PAN: AEPDP1404J VS. ASST. COMMR. OF INCOME-TAX, CENT. CIR. 45, MUMBAI. APPELLANT RESPONDENT APPELLANT BY NONE . RESPONDENT BY SHRI DE VADASAN. O R D E R PER R.K. PANDA, AM: THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DI RECTED AGAINST THE SEPARATE ORDERS DATED 10-08-2009 OF THE CIT(A), CE NTRAL-III, MUMBAI, RELATING TO ASSTT. YEAS 2001-02 & 2002-03 RESPECTIVELY. 2. NOTICE BY RPAD FIXING THE CASE FOR HEARING ON 2 1-06-2010 SENT BY THE REGISTRY WAS DULY SERVED ON THE ASSESSEE AND THE AC KNOWLEDGEMENT IS ON RECORD. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE WH EN THE NAME OF THE ASSESSEE WAS CALLED. THEREFORE, THE CASE WAS ADJOUR NED AT THE REQUEST OF THE LD. D.R. TO 22-06-2010. HOWEVER, ON 22-06-2010, NONE AP PEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. NO ADJOURNMENT PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THIS TYP E OF ATTITUDE ON THE PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTERESTED IN PRO SECUTING THE APPEAL FILED BY HIM. THEREFORE, FOLLOWING THE DECISION OF THE OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (I) P. LTD. (38 ITD 320) (DEL.) AND THE D ECISION OF THE HONBLE M.P. HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT (2 23 ITR 480) (MP), WE DISMISS THE APPEALS IN LIMINE. ITA NOS.5703-04/M/09 CHETAN DOSHI 2 3. HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICA TION, CAN SATISFY THE TRIBUNAL FOR HIS NON-APPEARANCE ON THE DATE OF HEAR ING, THE TRIBUNAL MAY, AT ITS DISCRETION, RECALL THE ORDER. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. ORDER PRONOUNCED ON THE 25TH DAY OF JUNE, 201 0. SD/- SD/- (D.K. AGARWAL) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 25TH JUNE , 2010. NG: COPY TO : 1. ASSESSEE. 2.DEPARTMENT. 3 CIT(A), CENTRAL-III,MUMBAI. 4 CCIT, CEBTRAL-I,MUMBAI. 5.DR,C BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. ITA NOS.5703-04/M/09 CHETAN DOSHI 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 22-06-2010 SR.PS/ 2 DRAFT PLACED BEFORE AUTHOR 22-06-2010 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