ITO 27(1)3, Mumbai V. Capt. Rajiv Lingam, Mumbai

ITA 6034/MUM/2003

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7836 (ITAT-MUMBAI)
• Duration Of Justice: 7 year(s) 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 08-09-2003
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH BEFORE SHRI R.V.EASWAR (PRESIDENT) & SHRI T.R.SOOD, ACCOUNTANT MEMBER I.T.A.NOS.6304 & 6305/MUM/2003 A.YRS. 1997-98 & 1998-99 SHREE VENKATESH TRADES & AGENCIES PVT. LTD., 202, SANT TUKARAM ROAD, OPP. HINDUSTAN CO-OP, BANK LTD., MASJID ESTATE, MUMBAI 4000 009. PAN: AAECS 2811 G VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 10, MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S.K.SINGH. O R D E R PER T.R.SOOD, AM: THE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGA INST THE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS) CENTRAL II, MUMBAI AND RELATE TO THE ASSESSMENT YEARS 1997-98 A ND 1998-99. 2. THE HEARING OF THE APPEALS IN THIS CASE WAS FIXED O N VARIOUS OCCASIONS BUT WAS ADJOURNED AT THE REQUEST OF THE A SSESSEE. THE LAST HEARING WAS FIXED FOR 30/3/2011 AND THE PARTIES WER E INFORMED THROUGH THE NOTICE BOARD. WHEN THE MATTER WAS CALLE D UP FOR HEARING ON30-3-2011, NEITHER ANY ONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLICATION FOR ADJOURNMENT RECEIVED. IT SEEMS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE ITS APPEAL FUR THER. HENCE, FOLLOWING THE DECISION OF THE I.T.A.T. IN THE CASE OF MULTIPLAN INDIA LTD. (38 ITD 320)(DEL.) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH 2 HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR V. CWT (1997) 223 ITR 480(MP), THE APPEAL FILED BY THE ASSESSEE IS DISMIS SED AS UNADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 3 0 TH MARCH, 2011. SD/- SD/- (R.V.EASWAR) (T.R.SOOD) PRESIDENT ACCOUNTANT MEMBER MUMBAI: 30/03/2011. P/-*