SHARAD S. RUIA, MUMBAI V. ACIT CEN CIR 34, MUMBAI

ITA 6289/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55984 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 10-09-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 20-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G P TRIVEDI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH BEFORE SHRI B.R.MITTAL, JUDICIAL MEMBER & BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER I.T.A.NO.6289/MUM/2010 A.Y 2005-06 MR. SHARAD S. RUIA, T 2, 1402, VASTU PARK, EVERSHINE NAGAR, MARVE ROAD, MALAD (W), MUMBAI 400 064. PAN: AAEPR O211 Q VS. THE ASST. COMMISSIONER OF I.T., CENTRAL CIRCLE 34, MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI G.P.TRIVEDI. DATE OF HEARING: 15-11-2011. DATE OF PRONOUNCEMENT: 18-11-2011 O R D E R PER T.R.SOOD, AM: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER DATED 07/6/2010 OF THE LEARNED COMMISSIONER OF INCO ME-TAX (APPEALS)-41, MUMBAI AND RELATES TO THE ASSESSMENT YEAR 2005-06. 2. THE APPEAL IN THIS CASE WAS FIXED FOR HEARING ON 1 5/11/2010, BUT WHEN THE CASE WAS CALLED UP FOR HEARING, NEITHE R ANY ONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR WAS ANY APPLI CATION FOR ADJOURNMENT RECEIVED. FROM THE SCRUTINY OF RECORDS WE FIND THAT NOTICE DATED 12-10-2011 WAS DULY SENT BY RPAD AT THE ADDRE SS GIVEN BY THE ASSESSEE IN FORM NO.36. THIS NOTICE HAS NOT COME BA CK UNSERVED AND HENCE SERVICE IS PRESUMED. IT SEEMS THAT THE ASSESS EE IS NOT INTERESTED TO PURSUE HIS APPEAL FURTHER. HENCE, FOLLOWING THE DECISION OF THE ITA NO.6289 OF 2010 2 I.T.A.T. IN THE CASE OF MULTIPLAN INDIA LTD. (38 IT D 320)(DEL.) AND THE JUDGMENT OF THE HONBLE MADHYA PRADESH HIGH COURT I N THE CASE OF LATE TUKOJIRAO HOLKAR V. CWT (1997) 223 ITR 480(MP) , THE APPEAL FILED BY THE ASSESSEE IS DISMISSED AS UNADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. 3. IN THE RESULT, APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 1 8/11//2011. SD/- SD/- (B.R.MITTAL) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 18/11/2011. P/-*