SHILESH PAREKH, MUMBAI V. ACIT CC 33, MUMBAI

ITA 5837/MUM/2010

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59673 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 05-01-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 20-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI SR
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H, MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA NO.5837/M/2010 ASSESSMENT YEAR:2007-2008 SHAILESH PAREKH, 501, A-WING, 5 TH FLOOR, PRME AVENUE, 159, S.V. ROAD, VILE PARLE (W), MUMBAI 400 054. PAN: ABUPP7223K VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, C.C. 33, MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI V.V.S HASTRI (SR. AR) DATE OF HEARING : 05-01-2012 DATE OF PRONOUNCEMENT : 13- 01-2012 O R D E R PER V. DURGA RAO, J.M: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE ON 20.07 .2010 AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (AP PEALS)-41, MUMBAI DATED 15.06.2010 IN RELATION TO ASSESSMENT ORDER UNDER SE CTION 143(3) OF THE ACT FOR A.Y. 2007-08. 2. THIS APPEAL WAS FIXED FOR HEARING ON 4.10.2011 A ND NOTICE WAS ISSUED TO THE ASSESSEE BY RPAD ON 23.8.2011 AT THE ADDRESS ME NTIONED BY THE ASSESSEE AGAINST ITEM NO.10 OF FORM-36. BUT THE HEARING WAS ADJOURNED TO 21.11.2011 AS THE BENCH DID NOT FUNCTION ON 4.10.2011. ON THE SAME REASON, THE APPEAL IS FIXED FOR HEARING ON 5.1.2012 AND THE SAME WAS I NFORMED TO PARTIES THROUGH NOTICE BOARD. HOWEVER, ON THE DATE OF HEARING WHEN THIS APPEAL WAS CALLED UPON FOR HEARING NO ONE APPEARED ON BEHALF OF THE A SSESSEE. THERE IS ALSO NO APPLICATION OR REQUEST FOR ADJOURNMENT. IT, THER EFORE, APPEARS TO US THAT THE ASSESSEE IS NOT SERIOUS ABOUT PURSUING THIS APP EAL. HENCE, FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MUL TIPLAN INDIA (P) LTD., ITA NO.5837/M/2010 2 REPORTED IN 38 ITD 320 (DEL), AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS. CWT, REPORTED IN 223 ITR 480 (MP), AND FURTHER THE DECIS ION OF THE HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE CASE OF M/S. CHE MIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, WE DISMISS THIS APPEAL AS UNADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JANUARY, 2012. SD/- SD/- (J. SUDHAKAR REDDY) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 13 TH JANUARY, 2012. OKK* COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- CONCERNED 4. COMMISSIONER OF INCOME TAX, CONCERNED 5. DEPARTMENTAL REPRESENTATIVE, BENCH H, MUMBAI TRUE COPY BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI