SHALIMAR TEXTILES P. LTD, MUMBAI V. ACIT 5(2), MUMBAI

ITA 6112/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2168 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 10-03-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 20-11-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C P PATHAK
• Section: 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI BEFORE SHRI R.K.PANDA, AM I.T.A. NO. 6112/MUM/2009 (ASSESSMENT YEAR 2005-06) M/S. SHALIMAR TEXTILES PVT. LTD., SHALIMAR HOUSE, 335, GRANT ROAD, MUMBAI-400 007 PAN: AAACH2034G VS. ASST. CIT-5(2) 5(2) MUMBAI APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI C.P. PATHAK ORDER DATE OF HEARING: 17.05.2010 DATE OF ORDER: 17.05.2010 THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 24 TH JULY, 2009 OF THE CIT(A)-V, MUMBAI RELATING TO ASSESSMENT YEAR 2005-06. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. IT WAS SEEN THAT THE NOTICE ISSUED B Y RPAD AS PER THE ADDRESS GIVEN IN FORM NO. 36 OF THE APPE AL MEMO, WAS RETURNED BY THE POSTAL AUTHORITIES. THE ASSESSEE HAS NOT INTIMATED THE CHANGE OF ADDRESS, I F ANY TO THE REGISTRY. THEREFORE, IT APPEARS THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED B Y IT. THEREFORE, FOLLOWING THE RATIO LAID DOWN BY THE TRI BUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD., 38 ITD 32 0 AS WELL AS THE JUDGEMENT OF HON'BLE MADHYA PRADESH HIG H COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKA R VS. CWT, 223 ITR 480, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. 3. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE I.T.A. NO. 6112/MUM/2009 M/S. SHALIMAR TEXTILES PVT. LTD. ======================= 2 DATE OF HEARING, THE TRIBUNAL MAY, AT ITS DISCRETIO N, RECALL THE ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING ITSELF. SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 17TH MAY, 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-V, MUMBAI 4. THE CIT, MC-V, MUMBAI 5. THE DR SMC BENCH. //TRUE COPY// / / TRUE COPY / / BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES, MUMBAI TPRAO I.T.A. NO. 6112/MUM/2009 M/S. SHALIMAR TEXTILES PVT. LTD. ======================= 3 DATE INITIALS DRAFT DICTATED ON 17 .01.2010 SR. P.S. DRAFT PLACED BEFORE THE AUTHOR 17.01.2010 SR. P. S. DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER AM/JM DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM APPROVED DRAFT COMES TO THE SR. PS SR. P.S. KEPT FOR PRONOUNCEMENT ON SR. P.S. FILE SENT TO THE BENCH CLERK SR. P.S. DATE ON WHICH FILE GOES TO THE HEAD CLERK DATE OF DISPATCH