NUTAN LAXMI C-OPERATIVE HSG. SOC. LTD, MUMBAI V. ITO 21(2)(3), MUMBAI

ITA 6369/MUM/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9058 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 06-09-2011
• Assessment Year: 1995-1996
• Appeal Filed On: 10-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ASHIMA GUPTA

Judgement Text

1 ITA 5863M/08 , 5864/M/8,6369/M/09,7168/M/08 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F BEFORE SHRI D. MANMOHAN, V.P. AND SHRI P.M. JAGTAP , A.M. ITA NO. 6369/MUM/09 ASSESSMENT YEAR 1995-96 M/S NUTAN LAXMI CO-OPERATIVE HOUSING SOCIETY LIMITED, JAI HIND CLUB BUILDING, 2 ND FLOOR, PLOT NO. 51, N.S. ROAD NO. 11, JVPD SCHEME, VILE PARLE (W), MUMBAI 49. PAN AAAAT 1208 J VS. ITO 21(1)(3), C-10, 6 TH FLOOR, PRATYAKSHAKAR BHAVAN, BKC, BANDRA (E), MUMBAI 51. APPELLANT RESPONDENT ITA NO. 7168/MUM/08 ASSESSMENT YEAR 1995-96 M/S SUVARNA NAGAR CO-OPERATIVE HOUSING SOCIETY LTD., JAI HIND CLUB BUILDING, 2 ND FLOOR, PLOT NO. 51, N.S. ROAD NO. 11, JVPD SCHEME, VILE PARLE (W), MUMBAI 49. PAN AAAA54938E VS. ITO 21(1)(4), MITTAL COURT , B WING, R NOS 13 & 14, 3 RD FLOOR, NARIMAN POINT, MUMBAI 21. APPELLANT RESPONDENT ITA NO. 5863/MUM/08 ASSESSMENT YEAR 1995-96 M/S VALLABHNAGAR CO-OPERATIVE HOUSING SOCIETY LTD., JAI HIND CLUB BUILDING, PLOT NO. 51, N.S. ROAD NO. 11, JVPD SCHEME, VILE PARLE (W), MUMBAI 49. PAN AAAAVO288J VS. ITO 21(2)(4), C-10, 5 TH FLOOR, PRATYAKSHAKAR BHAVAN, BKC, BANDRA (E), MUMBAI 51. APPELLANT RESPONDENT 2 ITA 5863M/08 , 5864/M/8,6369/M/09,7168/M/08 ITA NO. 5864/MUM/08 ASSESSMENT YEAR 1995-96 M/S VITHALNAGAR CO-OPERATIVE HOUSING SOCIETY LIMITED, JAI HIND CLUB, PLOT NO. 51, N.S. ROAD NO. 11, JVPD SCHEME, VILE PARLE (W), MUMBAI 49. PAN AAAAT 1208 J VS. ITO 21(2)(4), C-10, 5 TH FLOOR, PRATYAKSHAKAR BHAVAN, BKC, BANDRA (E), MUMBAI 51. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SMT. ASHIMA GUPTA ORDER PER P.M. JAGTAP, A.M. THESE ARE FOUR APPEALS FILED BY FOUR DIFFERENT ASS ESSEES. IN THESE CASES, NONE HAS APPEARED ON BEHALF OF THE ASSESSEES AT THE TIME OF HEARING FIXED TODAY I.E. 10.01.2011 DESPITE THE FACT THAT NOTICE OF THE SAID HEARING WA S DULY DISPLAYED ON THE NOTICE BOARD FOR THE INFORMATION OF ALL THE CONCERNED PARTIES WELL I N ADVANCE. IT APPEARS FROM THIS NON- COMPLIANT ATTITUDE OF THE ASSESSEE THAT THE ASSESSE ES ARE NOT SERIOUSLY INTERESTED IN PROSECUTING THESE APPEALS FILED BEFORE THE TRIBUNAL . 2. HAVING REGARD TO THE FACTS STATED ABOVE AND KEEP ING IN VIEW THE PROVISIONS OF RULE 19(2) OF THE ITAT RULES AS WERE CONSIDERED BY THE T RIBUNAL IN THE CASE OF C.I.T. VS. MULTIPLAN (INDIA) LIMITED, 38 ITD 320 (DEL) AND BY THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKE R VS. CWT AS REPORTED IN 223 ITR 480 (M.P), WE TREAT THESE APPEALS OF THE ASSESSEES AS U NADMITTED AND DISMISS THE SAME FOR NON-PROSECUTION. THE ASSESSEES, IF SO ADVISED, SHAL L BE FREE TO MOVE THE TRIBUNAL 3 ITA 5863M/08 , 5864/M/8,6369/M/09,7168/M/08 EXPLAINING THE REASONS FOR NON-COMPLIANCE AND FOR R ECALLING OF THIS ORDER AND IF THE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECALLED. 3. IN THE RESULT, APPEALS FILED BY THE ASSESSE ES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IMMEDIATELY AFTE R HEARING ON 10. 01.2011 SD/- SD /- (D. MANMOHAN) (P.M. JAGTAP) VICE PRESIDENT ACCOUNT ANT MEMBER MUMBAI, DATED 10 TH JANUARY, 2011. RK COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CONCERNED MUMBAI 4. THE CIT-, CONCERNED, MUMBAI 5. THE DR BENCH, F 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI 4 ITA 5863M/08 , 5864/M/8,6369/M/09,7168/M/08 DATE INITIALS 1 DRAFT DICTATED ON 10.1.11 SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 10.1.11 SR. PS 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 APPROVED DRAFT COMES TO THE SR. PS SR. PS 5 KEPT FOR PRONOUNCEMENT ON SR. PS 6 FILE SENT TO THE BENCH CLERK SR. PS 7 DATE ON WHICH FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH FILE GOES TO THE AR 9 DATE OF DISPATCH OF ORDER