IDEAL TOLL ROAD INVESTMENT & OPERATIONS P LTD, MUMBAI V. DCIT 8(2), MUMBAI

ITA 7110/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9036 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 04-09-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 14-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLA TE TRIBUNAL MUMBAI BENCH I, MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.A. NO.7110/M/2010 ASSESSMENT YEAR: 2005-2006 M/S. IDEAL TOLL ROAD INVESTMENT & OPERATIONS (P) LTD., 101, SHREE AMBA SHANTI CHAMBERS, ANDHERI KURLA ROAD, ANDHERI (E), MUMBAI 400 057. PAN: AAAC16404R VS. DCIT 8(2), AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI CHANDRAJIT SINGH DATE OF HEARING: 04.09.2012 DATE OF ORDER: 04. 09.2012 O R D E R PER VIJAY PAL RAO, JM: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE ON 14.10 .2010 AGAINST THE ORDER OF THE LEARNED CIT(A)-17, MUMBAI DATED 14.06.2010 IN R ELATION TO ASSESSMENT ORDER UNDER SECTION 143(3) OF THE ACT FOR A.Y. 2005-06. 2. NOTICE OF HEARING WAS DULY SERVED UPON THE ASSES SEE VIDE RPAD ON RECORD ALONG WITH THE MEMO OF DEFECT. AS THE BENCH DID NO T FUNCTION, THE CASE WAS ADJOURNED TO 25.6.2012 AND THEREAFTER TO 4.9.2012 F OR WHICH BOTH THE PARTIES WERE INFORMED THROUGH NOTICE BOARD. HOWEVER, ON THE DATE OF HEARING WHEN THIS APPEAL WAS CALLED UPON FOR HEARING NONE WAS PRESENT ON BEH ALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT. THE ASSESSEE HAS ALSO NOT REMOVED THE DEFECTS AS POINTED OUT IN THE MEMO OF DEFECT DATED 13.9.201 1. IT, THEREFORE, APPEARS TO 2 I.T.A. NO.7110/M/2010 US THAT THE ASSESSEE IS NOT SERIOUS ABOUT PURSING T HIS APPEAL. HENCE FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MUL TIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL), AS ALSO THE DECISION OF THE HONB LE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED IN 223 ITR 480 (MP), AND FURTHER THE DECISION OF THE HONBLE BOMBA Y HIGH COURT DATED 17.09.2010 IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, WE DISMISS THIS APPEAL AS UNADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING AND TAKING NECESSARY STEPS FOR REMO VING THE DEFECTS IN THE APPEAL MEMO. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 4 TH DAY OF SEPTEMBER, 2012. SD/- SD/- (RAJENDRA SINGH ) (VIJAY PAL RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE : 04.09.2012 AT :MUMBAI OKK COPY TO : 1. M/S. IDEAL TOLL ROAD INVESTMENT & OPERATIONS (P) LTD. ,MUM. 2. DCIT-8(2), MUMBAI. 3. THE CIT (A), CONCERNED. 4. THE CIT CONCERNED. 5. THE DR I, BENCH, ITAT, MUMBAI. 6. GUARD FILE. 3 I.T.A. NO.7110/M/2010 // TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI