SIRIUS RISK MANAGEMENT SERVICES P. LTD, MUMBAI V. ITO 10(1)(4), MUMBAI

ITA 8271/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8438 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2007-2008
• Appeal Filed On: 30-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'E' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO. 8271/MUM/2010 (ASSESSMENT YEAR: 2007-08) M/S. SIRIUS RISK MANAGEMENT INCOME TAX OFFICER - 10(1)(4) SERVICES PVT. LTD., SIRIUS HOUSE ROOM NO. 465, 5TH FLOOR 8, FERNANDES STREET OFF. DIXIT ROAD VS. AAYAKAR BHAVAN, M.K. ROAD VILE PARLE (E), MUMBAI 400057 MUMBAI 400020 PAN - AAKCS 6092 D APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI DINESH KUMAR DATE OF HEARING: 15.11.2012 DATE OF PRONOUNCEMENT: 15.11.2012 O R D E R PER D. MANMOHAN, V.P. THIS APPEAL HAS BEEN FILED BY THE ASSESSEE ON 30.11 .2010 AGAINST THE ORDER OF THE LEARNED CIT(A) 21, MUMBAI DATED 07.06. 2010 IN RELATION TO ASSESSMENT ORDER UNDER SECTION 143(3) OF THE ACT FO R A.Y. 2007-08. 2. THIS APPEAL WAS FIXED FOR HEARING ON 15.11.2012 FOR WHICH NOTICE WAS ISSUED TO THE ASSESSEE BY RPAD ON 16.08.2012 AT THE ADDRESS AS MENTIONED BY THE ASSESSEE AGAINST ITEM NO. 10 OF FORM 36. HOW EVER, ON THE DATE OF HEARING WHEN THIS APPEAL WAS CALLED UPON FOR HEARIN G NO ONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS ALSO NO APPLICATIO N OR REQUEST FOR ADJOURNMENT. IT THEREFORE APPEARS TO US THAT THE AS SESSEE IS NOT SERIOUS ABOUT PURSING THIS APPEAL. HENCE FOLLOWING THE DECI SION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPOR TED IN 38 ITD 320 (DEL), AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTE D IN 223 ITR 480 (MP), AND FURTHER THE DECISION OF THE HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE CASE OF M/S. CHEMIPOL VS. UNION O F INDIA IN CENTRAL ITA NO. 8271/MUM/2010 M/S. SIRIUS RISK MANAGEMENT SERVICES P. LTD. 2 EXCISE APPEAL NO. 62 OF 2009, WE DISMISS THIS APPEA L AS UNADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH NOVEMBER, 2012. SD/- SD/- (B. RAMAKOTAIAH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 15 TH NOVEMBER, 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 21, MUMBAI 4. THE CIT X, MUMBAI CITY 5. THE DR, E BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.