KATEELESHWARI DEVELOPERS P. LTD, MUMBAI V. ITO 10(3)(2), MUMBAI

ITA 6575/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2161 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 24-12-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C P PATHAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH SMC, MUMBAI BEFORE SHRI R.K.PANDA, AM ITA NO 6575/MUM/2009 (ASSESSMENT YEAR 2005-06) KATEELESHWARI DEVELOPERS PVT LTD, 54, TIRUPATI APARTMENTS DEVIDAYAL ROAD, MULUND (W) MUMBAI -400 080 MAHARASHTRA PAN: AABCK 9414 A VS. ITO 10(3)(2), ROOM NO.459, 4TH FLOOR, AAYAKAR BHAVAN, MAHARASHI KARWE ROAD, MUMBAI -400 020 APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI C.P. PATHAK ORDER DATE OF HEARING: 18.05.2010 DATE OF ORDER: 18.05.2010 THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 20.11.2009 OF THE CIT (A)-XXII, MUMBAI, RELAT ING TO ASSESSMENT YEAR 2005-06. 2. DESPITE SERVICE OF NOTICE BY RPAD WHICH WAS DULY RE CEIVED BY THE ASSESSEE NONE APPEARED ON BEHALF OF THE ASSESSE E WHEN THE NAME OF THE ASSESSEE WAS CALLED. NO ADJOURNMENT PE TITION SEEKING ADJOURNMENT OF THE CASE WAS FILED. THE ABOVE CONDU CT ON THE PART OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTE RESTED IN PROSECUTING THE APPEAL FILED BY IT. THEREFORE, FOLL OWING THE RATIO LAID DOWN BY THE TRIBUNAL IN THE CASE OF MULTIPLAN INDIA PVT. LTD., 38 ITD 320 AS WELL AS THE JUDGMENT OF HON'BLE MADHYA PRADE SH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 ITR 480, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE. ITA 6575/M/2009 KATEELESHWARI DEVELOPERS PVT LTD ======================== 2 3. HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE DATE OF HEARING, THE TRIBUNAL MAY, AT ITS DISCRETION, RECAL L THE ORDER. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING ITSELF. SD/- (R.K. PANDA) ACCOUNTANT MEMBER MUMBAI, DATED 18TH MAY, 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-22, MUMBAI 4. THE CIT-10, MUMBAI 5. THE DR SMC BENCH. //TRUE COPY// / / TRUE COPY / / BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI BENCHES, MUMBAI *CHAVAN ITA 6575/M/2009 KATEELESHWARI DEVELOPERS PVT LTD ======================== 3 DATE INITIALS DRAFT DICTATED ON 18 .05.2010 SR. P.S. DRAFT PLACED BEFORE THE AUTHOR 18.05.2010 SR. P. S. DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER AM/JM DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM APPROVED DRAFT COMES TO THE SR. PS SR. P.S. KEPT FOR PRONOUNCEMENT ON SR. P.S. FILE SENT TO THE BENCH CLERK SR. P.S. DATE ON WHICH FILE GOES TO THE HEAD CLERK DATE OF DISPATCH