GURUCHARAN SINGH OSHAN, MUMBAI V. ITO 19(1)(3), MUMBAI

ITA 84/MUM/2010

• Counselvise Citation: 8419914 RSA 2010
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 08-03-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 05-01-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G BEFORE SHRI D. MANMOHAN (VP) & SHRI PRAMOD KUMAR (A M) I.T.A.NO. 84/MUM/2010 (ASSESSMENT YEAR : 2005-06) GURUCHARAN SINGH OSHAN PROP. M/S. G.K. CONSTRUCTION 434/8, GURUKRIPA CHS 14 TH ROAD, KHAR WEST MUMBAI-400 052. PAN/GIR NO. : AAEPO1750D VS. ITO 19(1)(3) PIRAMAL CHAMBERS MUMBAI-400 012. APPELLANT RESPONDENT ASSESSEE BY : NONE DEPARTMENT BY : SHRI K. SINGH ORDER PER D. MANMOHAN VP :- THIS APPEAL IS FILED AT THE INSTANCE OF THE ASSESS EE AND IT PERTAINS TO A.Y. 2005-06. 2. THE CASE WAS POSTED FOR HEARING ON NUMBER OF OCC ASIONS BUT ADJOURNED ON ACCOUNT OF THE FACT THAT THE BENCH DID NOT FUNCTION. THE SAME IS INFORMED THROUGH THE NOTICE BOARD. AS COULD BE NOTICED FROM THE AD CARD IS ON RECORD THE ASSESSEE WAS DULY INFORMED OF THE DATE OF HEARING AND THUS IT IS THE DUTY OF THE ASSESSEE TO NOTE DOWN THE CORRECT DATE OF HEARING. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE TODAY WHICH INDICATES THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. IN THE LIGHT OF THE DECISION OF HON'BLE BOM BAY HIGH COURT IN THE CASE OF CHEMIPOL VS. UNION OF INDIA AND ANOTHER IN CENTRAL EXCISE APPEAL NO. 52/2009 DATED 17.9.2009, WE DISMISS THE APPEAL FILED BY THE ASSESSEE FOR NON PROSECUTION. PRONOUNCED ACCORDINGL Y IN THE OPEN COURT ON 2.5.2011. SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER SD/- (D. MANMOHAN) VICE-PRESIDENT DATED : 2 ND MAY, 2011. 2 COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-CONCERNED. 4. THE CIT, CONCERNED. 5. THE DR CONCERNED, MUMBAI 6. GUARD FILE BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI PS