M/s. TEXCELLANCE OVERSEAS, MUMBAI V. ACIT - 14(1), MUMBAI

ITA 682/MUM/2007

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 1642 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2003-2004
• Appeal Filed On: 22-01-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ARUN C BHARAT
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH: MUMBAI BEFORE SHRI R S SYAL, ACCOUNTANT MEMBER AND SHRI V D RAO, JUDICIAL MEMBER ITA NO 682/MUM/2007 (ASSESSMENT YEAR:2003-04) M/S TEXCELLANCE OVERSEAS, PUSHPAWATI BLDG NO 2, CHANDANWADI, GIRGAON ROAD, MUMBAI -400 002 PAN: AACFT 8166 E VS ACIT 14(1), 62ND FLOOR, EARNEST HOUSE, NCPA MARG, NARIMAN POINT, MUMBAI -400 021 APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI ARUN C BHARAT ORDER PER V D RAO, JUDICIAL MEMBER THIS IS THE APPEAL FILED BY THE ASSESSEE IS DIRECTE D AGAINST THE ORDER OF CIT (A) XIV DATED 16TH NOVEMBER 2006. 2. ON THE DATE OF HEARING, NONE WAS PRESENT ON BEHA LF OF THE ASSESSEE DESPITE THE INFORMATION OF THE SAID DATE OF HEARING WAS INF ORMED TO THE CONCERNED PARTIES AND ACKNOWLEDGMENT IS ON THE RECORD. IT IS THEREFO RE, PRESUMED THAT ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL. IT HAS BEEN HELD BY THE HONBLE MADHYA PRADESH HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS. C WT (223 ITR 480)(MP) THAT IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS MADE, FAI LS TO APPEAR AT THE HEARING OR FAILS IN TAKING STEPS FOR PREPARATION OF PAPER-BOOKS, SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REF ERENCE. THE DECISION OF THE DELHI BENCH OF THE TRIBUNAL IN CIT VS. MULTIPLAN (INDIA) PVT. LTD., 38 ITD 320 (DEL.) IS ALSO TO THE SAME EFFECT. IN THE FACTS OF THE CASE WE HO LD THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE PRESENT APPEAL BEFORE TH E TRIBUNAL. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS DISMISSED AS UNADMITTED. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL PRAYING FOR RECALLING OF THIS ORDER PROVIDED THE ASSESSEE IS ABLE TO ESTABLISH THE REASONABLE CAUSE BEHIND TH E NON-APPEARANCE ON THE DATE OF M/S TEXCELLANCE OVERSEAS 2 HEARING AND IN THAT CASE THE TRIBUNAL MAY IN ITS DI SCRETION RECALL THIS ORDER AND THE APPEAL MAY BE RESTORED FOR RE-HEARING. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED IN LIMINE . PRONOUNCED IN THE OPEN COURT TODAY ON THE 06TH DAY OF OCTOBER, 2009. SD/- (R S SYAL) ACCOUNTANT MEMBER SD/- (V D RAO) JUDICIAL MEMBER MUMBAI, DATE: 6TH OCTOBER, 2009 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) -XIV, MUMBAI. 4) THE CIT- XIV, MUMBAI. 5) THE D.R. K BENCH, ITAT, MUMBAI BY ORDER ASSTT. REGISTRAR CHAVAN* I.T.A.T., MUMBAI M/S TEXCELLANCE OVERSEAS 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 30.9.09 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 1.10.09 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS SR.PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS 7 FILE SENT TO THE BENCH CLERK SR.PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER