M.S SHAH DEVELOPERS, MUMBAI V. ACIT 15(2), MUMBAI

ITA 7172/MUM/2012

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8280 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 11 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 23-06-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 03-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR
• Section: 143(3); 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) ITA NO. 7172/MUM/2012 ASSESSMENT YEAR: 2009 - 10 M/S M.S. SHAH DEVELOPERS, 102/B - 3, GREENFIELD SOCIETY, MAPKHAN NAGAR, MAROL, ANDHERI (E), MUMBAI - 400059. VS. ACIT - 15(2), MATRU MANDIR, R. NO. 113, GRANT ROAD (W), MUMBAI - 400007 PAN NO. ABBFS1494C APPELLANT RESPONDENT ITA NO. 7131/MUM/2012 ASSESSMENT YEAR: 2009 - 10 ACIT - 15(2), MATRU MANDIR, R. NO. 113, GRANT ROAD (W), MUMBAI - 400007 VS. M/S M.S. SHAH DEVELOPERS, 102/B - 3, GREENFIELD SOCIETY, MAPKHAN NAGAR, MAROL, ANDHERI (E), MUMBAI - 400059 . PAN NO. ABBFS1494C APPELLANT RESPONDENT REVENUE BY : MR. SUMAN KUMAR, DR ASSESSEE BY : NONE DATE OF HEARING : 21/09 /2017 DATE OF PRONOUNCEMENT : 24/11/2017 ORDER PER N.K. PRADHAN, A.M. THE CROSS APPEALS - ONE BY THE ASSESSEE AND THE OTHER BY THE REVENUE - ARE DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 26, MUMBAI AND ARISE OUT OF THE ASSESSMENT M/S M.S. SHAH DEVELOPERS ITA NO. 7172 & 7131/MUM/2012 2 COMPLETED U/S 143(3) OF THE INCOME TAX ACT 1961, (THE ACT). SINCE COMMON ISSUES ARE INVOLVED, WE ARE PROCEEDING TO DISPOSE THEM OFF BY A CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. WE FIND THAT THE CASE WAS FIXED FOR HEARING ON 06.01.2016. THE AS SESSEE REQUESTED FOR AN ADJOURNMENT. ON THE REQUEST OF THE ASSESSEE THE CASE WAS ADJOURNED TO 26.07.2016. AGAIN ON 26.07.2016, THE ASSESSEE REQUESTED FOR AN ADJOURNMENT. ACCORDINGLY, THE C ASE WAS ADJOURNED TO 10.11.2016. NEITHER THE ASSESSEE NOR ITS AUTHOR IZED REPRESENTATIVE APPEARED ON 10.11.2016. THE CASE WAS AGAIN FIXED FOR HEARING ON 16.01.2017, 29.05.2017 AND 21.09.2017. IT IS FOUND THAT NEITHER THE ASSESSEE NOR ITS AUTHORIZED REPRESENTATIVE APPEARED ON THE ABOVE DATES. 3. AT THE THRESHOLD, IT IS RELE VANT TO MENTION THAT NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR. WE FIND THAT PROPER NOTICE OF HEARING HAS ALR EADY BEEN GIVEN TO THE ASSESSEE . UNDER THESE CIRCUMSTANCES, IN OUR CONSIDERED OPINION, THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. AS SUCH WE HOLD THAT THIS APPEAL IS LIABLE TO BE DISMISSED FOR NON - PROSECUTION. IN THIS REGARD, WE PLACE RELIANCE UPON FOLLOWING CASE LAWS: 1. ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT 223 ITR 480 (M.P.) 2. NE W DIWAN OIL MILLS VS. CIT (2008) 296 ITR 495 (P& H) 3. CIT VS. B. N. BHATTACHARGEE AND ANOTHER 118 ITR 461(SC) 4. WE HAVE HEARD THE LD. DR AND PERUSED THE RELEVANT MATERIALS ON RECORD. WE FIND THAT THE LD. CIT(A), HAVING GONE THROUGH THE RELEVAN T RECORD HAS PARTLY ALLOWED THE APPEAL FILED BY THE ASSESSEE BEFORE HIM. WE UPHOLD THE ORDER OF THE LD. CIT(A). M/S M.S. SHAH DEVELOPERS ITA NO. 7172 & 7131/MUM/2012 3 5. IN THE RESULT, THE APPEAL S ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24/11/2017. SD/ - SD/ - (MAHAVIR SINGH) (N.K. PRADHAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED: 24/11/2017 RAHUL SHARMA, SR. P.S. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) - 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI