MELASTAR INFORMATION TECHNOLOGIES LTD., MUUMBAI V. DC OF INCOME TAX 8(2), MUMBAI

ITA 6483/MUM/2008

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3484 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-12-2012
• Assessment Year: 2000-2001
• Appeal Filed On: 07-11-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARIGOVIND SINGH

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B, MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER. I.T.A. NO. 6483/MUM/2008. ASSESSMENT YEAR : 2000-01 MELASTAR INFORMATION TECHNOLOGIES LTD. DY. COMMISSIONER OF MELASTAR HOUSE, G-4, MIDC, VS . INCOME-TAX-8(2), CROSS ROAD A, ANDHERI (EAST), MUMBAI. MUMBAI 400093. PAN AABCM6270B APPELLANT. RESPON DENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI HARI GOVIN D SINGH. . O R D E R PER J. SUDHAKAR REDDY, A.M. : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE CIT(APPEALS)-VIII, MUMBAI DATED 25-08-2008. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING ON 28-12- 2010. NO PETITION SEEKING ADJOURNMENT OF THE CASE HAS BEEN FILED. ON EARLIER OCCASIONS ALSO WHEN THE CASE WAS FIXED FOR HEARING, THE ASSESSEES COUNSEL FILED LETTERS FOR ADJOURNMENT AND THE ADJOURNMENT WAS GRA NTED. WHEN THE CASE WAS FIXED FOR HEARING ON 27-07-2010, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE BENCH DIRECTED TO ISSUE NOTICE BY RPAD FIXING THE CASE O N 06-10-2010. ON THIS DATE THE 2 BENCH DID NOT FUNCTION AND THE DATE FIXING THE CASE ON 28-12-2010 WAS INFORMED THROUGH NOTICE BOARD. ON THIS DATE THE ASSESSEE OR HIS COUNSEL WAS NOT PRESENT. NO POWER OF ATTORNEY WAS FILED. IT SEEMS THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THEREFORE, FOLLOWING THE RA TIO LAID DOWN BY THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD., 38 ITD 320 A S WELL AS THE JUDGEMENT OF HON'BLE MADHYA PRADESH HIGH COURT IN THE CASE OF ES TATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480, THE APPEAL FILED BY THE ASSES SEE IS DISMISSED IN LIMINE. 3. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICAT ION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY, AT ITS DISCRETION, RECALL THE ORDER. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST DEC. , 2010. SD/- SD/- (R.S. PADVEKAR) (J. SUD HAKAR REDDY) JUDICIAL MEMBER. ACCOUNTANT MEMBER MUMBAI, DATED: 31 ST DEC., 2010. COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, B-BENCH (TRUE COPY) BY ORDER ASSTT. REGIST RAR, ITAT, MUMBAI . WAKODE