ALCOPP CONDUCTORS P. LTD, MUMBAI V. ITO 8(1)(1), MUMBAI

ITA 80/MUM/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 5114 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-03-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 05-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRAVAN KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A MUMBAI BEFORE SHRI R.S. SYAL (AM) AND SMT. ASHA VIJAYARAGHAVAN (JM) ITA NO.80/MUM/2009 ASSESSMENT YEAR- 2004-05 M/S. ALCOPP CONDUCTORS PVT. LTD., C-406, GILBERT CHS, GILBERT ROAD, ANDHERI MUMBAI-400 058 PAN-AACCA2063L VS. THE ITO 8(1)(1) , MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI SHRAVAN KUMAR O R D E R PER SMT. ASHA VIJAYARAGHAVAN (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 30.10.2008 PASSED BY THE LD. CIT(A)-VII I, MUMBAI FOR THE ASSESSMENT YEAR 2004-05. 2. THIS APPEAL HAS BEEN POSTED FOR HEARING ON 12.8. 2010. AS THE BENCH DID NOT FUNCTION ON 10.6.2010, THE NEXT HEARI NG DATE ON 12.8.2010 HAS ALREADY BEEN INFORMED BY THE REGISTRY TO THE PARTIES THROUGH NOTICE BOARD. ON 12.8.2010, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS NOT INFORMED ANY OTHER A DDRESS SO AS TO ENABLE THE REGISTRY TO SERVE THE NOTICE ON THE ASSE SSEE. IN THE CIRCUMSTANCES, WE PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. ITA NO. 80/M/09 2 THEREFORE APPLYING THE RATIO OF DECISION IN THE CAS E OF MULTIPLAN (INDIA) P. LTD. 38 ITD 320 (DEL) AND THE JUDGEMENT OF HONB LE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TU KOJIRAO HOLKAR VS CWT 223 ITR 480(MP), WE DISMISS THIS APPEAL AS UNAD MITTED 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. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON THIS 20 TH DAY OF AUGUST, 2010 SD/- SD/- (R.S. SYAL ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 20 TH AUGUST, 2010 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR A BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI ITA NO. 80/M/09 3 DATE INITIALS 1 DRAFT DICTATED ON: 17.8.2010 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 17 .8. 2010 ______ SR. PS/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/PS 6. KEPT FOR PRONOUNCEMENT ON: _________ ______ SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: _________ ______ SR. PS/PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: _________ ______ 9. DATE OF DISPATCH OF ORDER: _________ ______