KASHYAP L SHAH, MUMBAI V. ADDL CIT RG 19(1), MUMBAI

ITA 8476/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8244 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-02-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 06-12-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI BEFORE SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER ITA NO. 8476/MUM/2010 (ASSESSMENT YEAR: 2006-07) KASHYAP L. SHAH VIJAY RAJ BLDG., GROUND FLOOR, PLOT NO. 288,9 TH ROAD, KHAR (W), MUMBAI -400 052 [PAN: AABPS 6722 L] VS. ADDL. CIT, RANGE 19(1), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. NAYAK DATE OF HEARING: 19.11.2012 DATE OF PRONOUNCEMENT: 19.11.2012 O R D E R PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-30, MUMBAI (C IT(A) FOR SHORT) DATED 30.09.2010, DISMISSING THE ASSESSEES APPEAL CONTES TING ITS ASSESSMENT U/S. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER ) DATED 31.12.2008 FOR ASSESSMENT YEAR (A.Y.) 2006-07. 2. NONE APPEARED FOR AND ON BEHALF OF ASSESSEE WHEN HIS APPEAL WAS CALLED OUT FOR HEARING, NOR IS THERE ANY ADJOURNMENT APPLICATI ON BY THE ASSESSEE ON RECORD, DESPITE SERVICE OF NOTICE, AS APPARENT FROM THE ACK NOWLEDGEMENT RECEIPT ON RECORD. EVEN THERE IS NO POWER OF ATTORNEY BY THE ASSESSEE IN FAVOR OF ANY COUNSEL ON KASHYAP SHAH ITA NO. 8476/MUM/2010 2 RECORD. IT, THEREFORE, APPEARS TO US THAT THE ASSE SSEE IS NOT SERIOUS OR EARNEST IN PROSECUTING ITS APPEAL. IN THE CASE OF CIT V. B.N. BHATTARCHARYA , 118 ITR 460 (CAL.), IT HAS BEEN HELD THAT AN APPEAL DOES NOT ME AN MERE FILING OF THE APPEAL MEMO BUT EFFECTIVELY PURSUING IT. WE, THEREFORE, FO LLOWING THE DECISIONS BY THE HONBLE MADHYA PRADESH HIGH COURT OF MADHYA PRADESH IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT , REPORTED IN 223 ITR 480 (MP) AND BY THE HONBLE BOMBAY HIGH COURT DATED 17.09.2010 IN THE CASE OF CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, AS WELL AS BY THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD ., REPORTED AT 38 ITD 320 (DEL), WE DISMISS THE INS TANT APPEAL BY THE ASSESSEE AS UNADMITTED FOR WANT OF PR OSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF NOVEMBER, 2012 . SD/- SD/- (B.R. MITTAL) JUDICIAL MEMBER (SANJAY ARORA) ACCOUTANT MEMBER MUMBAI, DATE: 19/11/2012 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (APPEALS)-30, MUMBAI. 4) THE CIT, CITY 19, MUMBAI, 5) THE D.R. A BENCH, MUMBAI. 6) COPY TO GUARD FILE. BY ORDER ASSTT. REGISTRAR I.T.A.T., MUMBAI RASIKA