Sri. Chamundi Jewellery House, Bangalore V. ITO, Bangalore

ITA 597/BANG/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2001 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-12-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-12-2009
• Assessment Year: 2005-2006
• Appeal Filed On: 10-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZINIK VASHAI

Judgement Text

ITA.597/BANG/2009 PAGE - 1 IN THE INCOME-TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A' BEFORE SHRI. K. P. T. THANGAL, VICE PRESIDENT AND SHRI. N. L. KALRA, ACCOUNTANT MEMBER I.T.A.NO.597/BANG/2009 (ASSESSMENT YEAR : 2005-06 ) M/S. CHAMUNDI JEWELLERY, HOUSE NO.171, O. K. ROAD, BANGALORE 560 002 .. APPELLANT V. INCOME TAX OFFICER, WARD -3(3), BANGALORE .. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SMT. JACINTA ZINIK VASHAI O R D E R PER K. P. T. THANGAL, VICE PRESIDENT : THIS APPEAL BY THE ASSESSEE IS FOR THE ASSESSMENT Y EAR 2005- 06. 2. IN THIS CASE THE ORIGINAL APPEAL WAS DISPOSED BY THE COMMISSIONER OF INCOME-TAX(A) VIDE ITS ORDER DT.31. 12.2008. ASSESSEE BY PETITION U/S.154 SUBMITTED BEFORE THE C OMMISSIONER OF INCOME-TAX(A) THAT GROUND NOS.1 AND 2 WERE NOT CONS IDERED AND HAD, THEREFORE, SOUGHT RECTIFICATION AFTER GIVING AN OPP ORTUNITY. THE ITA.597/BANG/2009 PAGE - 2 COMMISSIONER OF INCOME-TAX(A), HOWEVER, DID NOT ENT ERTAIN ASSESSEE'S PETITION FOR THE REASON THAT THE ASSESSE E DID NOT PRODUCE ANY MATERIALS REGARDING ITS CLAIM. AT THE STAGE WHEN T HE ORIGINAL APPEAL WAS DISPOSED OFF AND EVEN IN THE SUBSEQUENT PROCEED INGS WHEN THE MATTER WAS TAKEN UP FOR HEARING NOBODY WAS PRESENT BEFORE US ON BEHALF OF THE ASSESSEE. THEREFORE, WE DISMISS THE ASSESSEE'S APPEAL FOR WANT OF PROSECUTION FOLLOWING DECISION OF THE D ELHI BENCH OF THE ITAT IN CIT V. MULTIPLAN INDIA P.LTD., (1991) 38 IT D 320 AND OF THE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJI RAO HOLKAR V. CWT (1997) 223 ITR 480. 3. IN THE RESULT THE APPEAL IS DISMISSED AS INFRUCT UOUS FOR NON- PROSECUTION. ORDER PRONOUNCED IN OPEN COURT ON 11T H DAY OF DECEMBER, 2009. SD/- SD/- (N. L. KALRA) (K. P. T. THANGAL) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE DATED : 11TH DECEMBER, 2009 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, NEW DELHI 7. GF, ITAT, BANGALORE