SNEHA PRODUCTS MFG CO. P. LTD, MUMBAI V. ITO WD 9(3)(2), MUMBAI

ITA 6188/MUM/2010

• Counselvise Citation: 618819914 RSA 2010
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 28-12-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 12-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V V SHASTRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI B.R. MITTAL (JUDICIAL MEMBER) AND SHRI J. SUDHAKAR REDDY (ACCOUNTANT MEMBER) ITA NO.6188/MUM/2010 ASSESSMENT YEAR-2005-06 M/S. SNEHA PRODUCTS MFG. CO. PVT. LTD., F-003, SHREE RAM BHAVAN, KHARODI MARVE ROAD, MALAD (W), MUMBAI-400 095 PANAACCS 1509D VS. THE ITO, WARD -9(3)(2), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI V.V. SHASTRI DATE OF HEARING :28.12.2011 DATE OF PRONOUNCEMENT: O R D E R PER B.R. MITTAL, JM : THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2005-06 AGAINST ORDER OF LD. CIT(A) DT. 23 RD APRIL, 2010, 2. THE NOTICES WERE SENT TO ASSESSEE BY REGD. POST AT THE ADDRESS AS GIVEN IN COLUMN NO. 10 OF FORM NO. 36. HOWEVER, NO TICES SENT TO ASSESSEE HAVE BEEN RECEIVED BACK UNSERVED. THE ASSESSEE HAS NOT GIVEN ANY OTHER ADDRESS TO SEND NOTICES TO ASSESSEE FOR HEARING OF APPEAL. 3. FURTHER IT IS OBSERVED THAT APPEAL FILED BY ASSE SSEE IS DEFECTIVE AS IT IS NOT SIGNED BY MANAGING DIRECTOR. IT IS ALSO OBSERVE D THAT ORDER PASSED BY LD. CIT(A) IS ALSO AN EX PARTE ORDER AS THE NOTICES SE NT BY LD. CIT(A) TO ASSESSEE RETURNED WITH REMARK UNCLAIMED. IN VIEW OF ABOVE FACTS AND THE FACT THAT ITA NO. 6188/M/10 2 NOBODY IS PRESENT ON BEHALF OF ASSESSEE, IT APPEARS THAT ASSESSEE IS NOT INTERESTED IN PURSUING THIS APPEAL. THEIR LORDSHIP IN THE CASE OF COMMISSIONER OF INCOME-TAX VS BHATTACHARGEE (B.N.) 118 ITR 461 (P AGES 477 AND 478) HAVE HELD THAT APPEAL DOES NOT MEAN MERELY FILING OF APPEAL BUT EFFECTIVELY PURSUING IT. 4. IN VIEW OF ABOVE AND ALSO CONSIDERING PROVISIONS OF RULE 19 OF INCOME TAX RULES, 1963, APPEAL OF ASSESSEE IS DISMISSED. 4. IN THE RESULT, APPEAL OF ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 28.12.2011. SD/- SD/- ( J. SUDHAKAR REDDY) (B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 28 TH DECEMBER,2011 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR E BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI ITA NO. 6188/M/10 3 DATE INITIALS 1. DRAFT DICTATED ON: 28.12.2011 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 29.12.2011 SR. PS/PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER: JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER: JM/AM 5. APPROVED DRAFT COMES TO THE SR. PS/PS: SR. PS/PS 6. ORDER PRONOUNCED ON: SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: SR. PS/PS 9. DATE ON WHICH FILE GOES TO AR 10. DATE OF DISPATCH OF ORDER: