NICO EXTRUSIONS P. LTD, MUMBAI V. DCIT 8(2), MUMBAI

ITA 5752/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1530 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-06-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 29-10-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIRENDRA JHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, F, MUMBAI BEFORE SHRI R.S.SYAL, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO. 5752/MUM/2009 (ASSESSMENT YEAR 2008-09) NICO EXTRUSIONS PVT.LTD, 12 NIRAJ INDL ESTATE, OFF MAHAKALI CAVES ROAD ANDHERI (E), MUMBAI-400093 . APPELLANT PAN: AAACN21204R V/S DCIT 8(2), AYAKAR BHAVAN, MK ROAD, MUMBAI-400020 .. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI VIRENDRA JHA . O R D E R PER VIJAY PAL RAO,JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 24.08.2009 OF CIT(A)-VIII, MUMBAI FOR T HE ASSESSMENT YEAR 2008-09. 2. THIS APPEAL WAS FILED ON 29.10.2009 AND WAS PLAC ED ON BOARD FOR HEARING ON 11.06.2009. NOTICE OF THIS HEA RING WAS SENT TO THE ASSESSEE BY RPAD. THE NOTICE SENT TO TH E ASSESSEE IS DULY SERVED ON THE ASSESSEE AS IT EVID ENT FROM THE RECORD. ON 11.06.2010, DESPITE VALID SERVICE O F NOTICE, THE ASSESSEE PREFERRED NOT TO REMAIN PRESENT BEFORE THE TRIBUNAL ITA NO. 5752/MUM/2009 (ASSESSMENT YEAR 2008-09) 2 AT THE TIME OF HEARING. THE ASSESSEE HAS ALSO NOT FILED ANY APPLICATION FOR ADJOURNMENT WHATSOEVER. IN VIEW OF THIS FACTUAL POSITION, WE ARE OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL FILED BY IT. THE REFORE, FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (D EL); AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COU RT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, RE PORTED IN 223 ITR 480 (MP), WE TREAT THIS APPEAL AS UNADMITT ED. 3. HOWEVER, WE MAY MENTION THAT IN CASE THE ASSESSE E DESIRES TO PROSECUTE THE APPEAL, IT SHALL BE FREE T O MOVE THIS TRIBUNAL BY APPROPRIATE PETITION FOR RECALLING THE ORDER AND IF THE BENCH IS SO SATISFIED ABOUT THE REASONS FOR DEF AULT, THEN THIS ORDER SHALL BE RECALLED SO AS TO TREAT THIS AP PEAL AS ADMITTED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DIS MISSED FOR WANT OF PROSECUTION. PRONOUNCED IN THE OPEN COURT ON 18.06.2010 SD SD (R.S.SYAL) (VIJ AY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 18 TH JUNE 2010 SRL:10610 ITA NO. 5752/MUM/2009 (ASSESSMENT YEAR 2008-09) 3 COPY TO: 1. NICO EXTRUSIONS PVT.LTD, 12 NIRAJ INDL ESTATE, OFF MAHAKALI CAVES ROAD ANDHERI (E), MUMBAI-400093 2.DCIT 8(2), AYAKAR BHAVAN, MK ROAD, MUMBAI-400020 3.. CCIT-V, MUMBAI. 4. CIT(A)-VIII, MUMBAI. 4. CIT VIII MUMBAI 5. DR F BENCH BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI