K.M. PALWE, MUMBAI V. DCIT 25(1), MUMBAI

ITA 6269/MUM/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48497 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 04-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHINA GUPTA PER R K

Judgement Text

1 ITA NO.6269/MUM/2009 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI A AA A BENCH BENCH BENCH BENCH MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI MUMBAI BENCHES, MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI R V EASWAR, PRESIDENT SHRI R V EASWAR, PRESIDENT SHRI R V EASWAR, PRESIDENT SHRI R V EASWAR, PRESIDENT & & & & SHRI SHRI SHRI SHRI R K PANDA, AM R K PANDA, AM R K PANDA, AM R K PANDA, AM ITA NO. ITA NO. ITA NO. ITA NO. 6269/MUM/2009 6269/MUM/2009 6269/MUM/2009 6269/MUM/2009 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEAR 2003 2003 2003 2003- -- -4 44 4) )) ) K M PALWE B 1/3 OM GENESH CO-OP HSG T H KATARIA RAOD, MATUNGA (W)MUMBAI 16 VS THE DYCOMMR OF INCOME TAX 25(1), MUMBAI ( (( (APPELLANT APPELLANT APPELLANT APPELLANT) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO.AAEFK9507G AAEFK9507G AAEFK9507G AAEFK9507G A SSESSEE BY NONE REVENUE BY MS ASHINA GUPTA PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM PER R K PANDA, AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 21.8.2009 OF THE CIT(A)-XXVIII MUMBAI RELATING TO A SSESSMENT YEAR 2003-04. 2 NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED. NO ADJOURNMENT PETITION SEEKING ADJOUR NMENT OF THE CASE WAS FILED FROM THE ASSESSEE. WE FIND FROM THE RECORD THAT IN EARLIER OCCASIONS A LSO THE HEARING WAS ADJOURNED FROM TIME TO TIME AT THE REQUEST OF THE COUNSEL FO R THE ASSESSEE . THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SH OWS THAT HE IS NOT INTERESTED IN PROSECUTING THE APPEAL FILED BY HIM. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS O F 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 T HE CASE OF CIT VS MULTIPLAN (INDIA) PVT LTD (38 ITD 320 (DEL). 2 ITA NO.6269/MUM/2009 3 HOWEVER, IF THE ASSESSEE, THROUGH PROPER APPLICAT ION 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 FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ITSELF I.E. ON 19.4.2011 SD/- SD/- ( (( ( R V EASWAR R V EASWAR R V EASWAR R V EASWAR ) )) ) PRESIDENT ( (( ( R K PANDA R K PANDA R K PANDA R K PANDA ) )) ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED:19 TH APRIL 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI