MOTI DUBASH TRUST, V. ITO 12(1)(3),

ITA 6958/MUM/2008

• Counselvise Citation: 695819914 RSA 2008
• Duration Of Justice: 2 year(s) 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 26-09-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 05-12-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHANTAM BOSE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH F,MUMBAI BEFORE SHRI P.M. JAGTAP (AM) & SHRI N.V. VASUDEVAN (JM) I.T.A.NO.6958/MUM/2008 (A.Y. 2003-04) MOTI DUBASH TRUST, DARABSHAW HOUSE, S.V. MARG, BALLARD ESTATE, MUMBAI-400 038. PAN: AAATM7693K VS. INCOME-TAX OFFICER-12(1)(3), MUMBAI. APPELLANT RESPONDENT APPELLANT BY NONE. RESPONDENT BY SHRI S HANTAM BOSE. DATE OF HEARING 26-09-2011 DATE OF PRONOUNCEMENT 30-09-2011 O R D E R PER N.V. VASUDEVAN, JM : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF LD. CIT(A)-XII, MUMBAI, DATED 05-09-2008. 2. IN THIS CASE, THE HEARING WAS INITIALLY FIXED B EFORE THE TRIBUNAL ON 11-09- 2009. HOWEVER, THE MATTER WAS TRANSFERRED TO F AN D THE APPEAL WAS NEXT FIXED FOR HEARING ON 14-10-2009. THE HEARING FIXED ON 14- 10-2009 WAS ADJOURNED TO 25-11-2009 DUE TO ELECTION. THEREAFTER, THE HEARING WAS ADJOURNED FROM TIME TO TIME MAINLY AT THE REQUEST OF THE ASSESSEE. AT THE LAST HEARING OF THE APPEAL FIXED ON 12-07-2011 BEFORE THE TRIBUNAL, THE ASSESS EE WAS DIRECTED TO FILE CERTAIN DOCUMENTS AND THE CASE WAS ADJOURNED TO 26.9.2011. ON 26.9.2011, NOBODY HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION SEEKING ITA NO.6958/MUM/2008 MOTI DUBASH TRUST 2 ADJOURNMENT HAS BEEN MOVED. IT APPEARS THAT THE ASS ESSEE THUS IS NOT SERIOUSLY INTERESTED IN PROSECUTING ITS APPEAL BEFORE THE TRI BUNAL. 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 TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) LTD. REPORTED IN 38 ITD 3 20 (DEL) AND BY THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJRAO HOLKER VS. CWT AS REPORTED IN 223 ITR 480 (MP), WE TREAT THIS APPE AL OF THE ASSESSEE AS UNDMITTED AND DISMISS THE SAME FOR NON-PROSECUTION . THE ASSESSEE, IF SO ADVISED, SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAIN ING THE REASONS FOR NON- COMPLIANCE AND FOR RECALLING OF THIS ORDER AND IF T HE BENCH IS SO SATISFIED, THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMIS SED. ORDER PRONOUNCED ON THE 30 TH DAY OF SEPTEMBER , 2011. SD/- SD/- (P.M. JAGTAP) (N.V. VASUDEVAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI: 30 TH SEPTEMBER, 2011. NG: COPY TO : 1. ASSESSEE. 2. DEPARTMENT. 3 CIT(A)-XII,,MUMBAI. 4 CIT-XII,MUMBAI. 5.DR,F BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, ITAT, MUMBAI. ITA NO.6958/MUM/2008 MOTI DUBASH TRUST 3 DETAILS DATE INITIALS DESIGNA TION 1. DRAFT DICTATED ON 26-09-2011 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 27-09-2011 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/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER