SYED AHMED ABBAS NAQVI, MUMBAI V. DCIT CEN -2, MUMBAI

ITA 6129/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55761 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 07-07-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 10-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 SYED AHMED ABBAS NAQVI . IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI B RAMAKOTAIAH , AM & SHRI VIJAY PAL RA O, JM ITA NO. 6129/MUM/2010 (ASST YEAR 2006-07) SYED AHMED ABBAS NAQVI 705 SEA CREAST NO.2 J P ROAD SEVEN BUNGALOWS, ANDHEREI (W) MUMBAI 61 VS THE DY COMMR OF INCOME TAX CEN. 2, MUMBAI (APPELLANT) (RESPONDENT) PAN NO. ABVPN7551K ASSESSEE BY NONE REVENUE BY SH G P GTRIVEDI DT.OF HEARING 2 ND NOV 2011 DT OF PRONOUNCEMENT 4 TH , NOV 2011 PER VIJAY PAL RAO, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 26 TH MAY 2010 OF THE CIT(A) FOR THE ASSESSMENT YEAR 20 06-07. 2 AT THE TIME OF HEARING FIXED IN THIS CASE TODAY I.E. 2 ND NOV 2011, NOBODY HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN MOVED DESPITE THE FACT THAT NO TICE FOR THE HEARING ON 5.10.2011 SENT TO THE ASSESSEE BY RPAD TO THE ADDRE SS GIVEN IN THE APPEAL MEMO HAS DULY BEEN SERVED UPON THE ASSESSEE, PROOF OF WHICH IS PLACED ON RECORD. THEREAFTER THE MATTER WAS ADJOURNED TO 2 ND NOV 2011. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT HE I S NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY HIM. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT (223 ITR 480(MP) AND BY THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS M ULTIPLAN (INDIA) PVT LTD (38 ITD 320 (DEL). 2 SYED AHMED ABBAS NAQVI . 3 HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEA RING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 4 TH , DAY OF NOV 2011. SD/ SD/- ( B RAMAKOTAIAH ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 4 TH ,NOV 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI