JAYSHREE DINESH PATEL, MUMBAI V. ACIT 9(1), MUMBAI

ITA 5932/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8844 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 12-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 24-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N SATHYA MOORTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH J BENCH BEFORE SHRI B.R.MITTAL(JUDICIAL MEMBER) AND SHRI D.KARUNAKAR RAO (ACCOUNTANT MEMBER) ITA NO.5932/MUM/2011 ASSESSMENT YEAR: 2008-09 JAYSHREE DINESH PATEL, 67, CHHAYA SWASTIK SOCIETY, N.S.ROAD, NO.6, JVPD SCHEME, VILE PARLE(W), MUMBAI-62 PA NO.AGBPP 4254 G ACIT 9(1), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SHRI N.SATHYA MOORTHY DATE OF HEARING: 12 .9.2012 DATE OF PRONOUNCEMENT: 26 .9.2012 ORDER PER B.R.MITTAL, JM: THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2008-09 AGAINST ORDER DATED 29.6.2011 OF LD CIT(A)-19, MUMBAI. 2. ON THE DATE FIXED FOR HEARING I.E. ON 12.9.2012, NONE APPEARED ON BEHALF OF ASSESSEE IN SPITE OF NOTICE THROUGH REGD. POST. NO R THERE IS ANY APPLICATION FOR ADJOURNMENT. IT APPEARS THAT THE ASSESSEE IS NOT I NTERESTED IN PROSECUTING HIS APPEAL BEFORE THE TRIBUNAL. IN THIS REGARD, WE ARE SUPPORT ED BY THE DECISION OF HONBLE CALCUTTA HIGH COURT IN THE CASE OF CIT VS. B.N.BHATTARCHARGE E AND ANOTHER, 118 ITR 460, WHEREIN, THEIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPEAL BUT EFFECTIVELY PURSUING IT . WE ARE ALSO SUPPORTED BY THE DECISION OF ITAT D ELHI IN THE CASE OF CIT VS. MULTIPLAN INDIA (P)LTD., 38 ITD 320(DEL). 3. IN VIEW OF ABOVE AND ALSO CONSIDERING THE PROVIS IONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL OF THE ASSESSEE IS LIA BLE TO BE DISMISSED. ITA NO.5932/MUM/2011 ASSESSMENT YEAR: 2008-09 2 4. IN THE RESULT, APPEAL FILED BY ASSESSEE IS DISMI SSED. PRONOUNCED IN THE OPEN COURT ON 26 TH SEPTEMBER, 2012 SD/- (D.KARUNAKAR RAO) ACCOUNTANT MEMBER SD/- (B.R. MITTAL) JUDICIAL MEMBER MUMBAI, DATED 26 TH SEPTEMBER, 2012 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS),19, MUMBAI 4. COMMISSIONER OF INCOME TAX,V MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH J MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI