MAXWELL TRADELINKS, MUMBAI V. ITO 14(1)(2),

ITA 6872/MUM/2008

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 8949 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 11-11-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 02-12-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUM EET KUMAR

Judgement Text

1 ITA 6872/M/08, M/S MAXWELL TRADELINKS. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F BEFORE SHRI R.V. EASWAR, PRESIDENT AND SHRI P.M. JA GTAP, A.M. ITA NO. 6872/MUM/08 ASSESSMENT YEAR 2004-05 M/S MAXWELL TRADELINKS, 26/28, VITHALWADI, IST FLOOR, KALBADEVI, MUMBAI 400 002. PAN AAGFM9897D VS. ITO 14(1)(2), MUMBAI. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SHRI SUMEET KUMAR ORDER PER P.M. JAGTAP, A.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE LD. CIT(A) - XIV, MUMBAI DATED 17.09.2006. 2. AT THE TIME OF HEARING FIXED TODAY I.E. 12. 01.2011, NOBODY HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN MOVED DESPITE THE FACT THAT NOTICE OF THE SAID HEARING WAS GIVEN TO THE CONCERNED PARTIES THROUGH NOTICE BOARD AS PER THE NORMAL PROCEDURE. EVEN AT THE TIME OF HEARING FIXED EARLIER ON VARIOUS OCCASIONS, THERE WAS NO COMPLIANCE ON THE PART OF T HE ASSESSEE. IT APPEARS FROM THIS CONDUCT OF THE ASSESSEE THAT IT IS NOT SERIOUSLY IN TERESTED IN PROSECUTING THIS APPEAL FILED BEFORE THE TRIBUNAL. 3. 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. 2 ITA 6872/M/08, M/S MAXWELL TRADELINKS. 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 THIS APPEAL OF THE ASSESSEE AS UNAD MITTED AND DISMISS THE SAME FOR NON- PROSECUTION. THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FOR NON-COMPLIANCE AND FOR RECALLING OF THIS ORDER AND IF THE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JANUARY, 2011. SD/- SD/- (R.V. EASWAR) (P.M. JAGTAP) PRESIDENT ACC OUNTANT MEMBER MUMBAI, DATED 12 TH JANUARY, 2011. RK COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)- XIV - MUMBAI 4. THE CIT - 14, MUMBAI 5. THE DR BENCH, F 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI 3 ITA 6872/M/08, M/S MAXWELL TRADELINKS. DATE INITIALS 1 DRAFT DICTATED ON 12.1.11 SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 12.1.11 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