VINITA D SHAH, MUMBAI V. ITO WD (2), THANE

ITA 6418/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9491 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 07-11-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 19-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI F BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI RAJENDRA SINGH, AM & SHRI VIJAY PAL RA O, JM ITA NO. 6418/MUM/2011 (ASST YEAR 2006-07) SH VINITH D SHAH 101 SHARADA NIWAS OPP H B TOWN BHANDARA ROAD NAGPUR MUMBAI VS THE INCOME TAX OFFICER WARD (2), MUMBAI (APPELLANT) (RESPONDENT) PAN NO. ACVPS3413N ASSESSEE BY NONE REVENUE BY SHRI AA B KOLI DT.OF HEARING 27 TH NOV 2012 DT OF PRONOUNCEMENT 27 TH ,NOV 2012 ORDER PER VIJAY PAL RAO, JM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 15.6.2011 OF THE COMMISSIONER OF INCOME TAX(APPEALS ) FOR THE ASSESSMENT YEAR 2006-07. 2 NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE T HE FACT THAT NOTICE FOR THE HEARING SENT TO THE ASSESSEE BY RPAD TO THE ADDRESS GIVEN IN THE APPEAL MEMO. THE ASSESSEE HAS NOT MOVED ANY APPLICATION, SEEKING ADJ OURNMENT OF THE HEARING. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN THE PROSECUTION OF THE CASE. WE FIND THAT THE RATIO EMANATING FROM THE DECISION RENDERED BY HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJIRAO HOLKAR VS. COMMISSIONER OF WEALTH TAX 223 ITR 480 AND THE TRIBUNAL DECISION IN CIT VS. MULTIP LAN INDIA LIMITED 38 ITD 320 IS THAT THE APPEAL CAN BE DISMISSED FOR NON-PROSECUTION. H ENCE, FOLLOWING THE PRECEDENT, WE DISMISS THIS APPEAL FOR NON-PROSECUTION IN LIMINE. ITA NO6418/M/2011 SH VINITH D SHAH . 2 3 HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEARING, 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 I.E ON 27 TH NOV 2012 SD/ SD/- ( RAJENDR SINGH ) ACCOUNTANT MEMBER ( VIJAY PAL RAO ) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 27 TH , NOV 2012 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI