NIRMAL KUMAR B. AGARWAL, MUMBAI V. ITO 12(1)(1), MUMBAI

ITA 980/MUM/2011

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 71094 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 12-09-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 03-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DIVYA BAJPAI

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL G GG G BENCH, BENCH, BENCH, BENCH, MUMBAI MUMBAI MUMBAI MUMBAI , !' !' !' !' #$ #$ #$ #$ % % % % & & & & , . BEFORE SHRI BEFORE SHRI BEFORE SHRI BEFORE SHRI RAJENDRA SINGH RAJENDRA SINGH RAJENDRA SINGH RAJENDRA SINGH, AM , AM , AM , AM & && & SHRI SHRI SHRI SHRI VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM VIJAY PAL RAO, JM ./ I II I.T.A. NO. .T.A. NO. .T.A. NO. .T.A. NO. 980 980 980 980/MUM/201 /MUM/201 /MUM/201 /MUM/2011 11 1 ( '( '( '( '( ) ) ) ) / ASSESSMENT YEAR :2006-07) SHRI NIRMAL KUMAR B. AGARWAL, PROP. UKINEX COMMERCIAL SERVICES, 2 ND FLOOR, NAGREE BLDG., 50/52 SBS RDD, FORT MUMBAI-400003 ( ( ( ( / VS. INCOME TAX OFFICER 12(1)(1), MUMBAI $* !' ./ + ./ PAN/GIR NO. : ADGPA9376C ( *, / APPELLANT APPELLANT APPELLANT APPELLANT) .. ( -.*, / RESPONDENT RESPONDENT RESPONDENT RESPONDENT) *, *, *, *, / / / / ! !! ! / APPELLANT BY : NONE -.*, -.*, -.*, -.*, 0 00 0 / / / / ! !! ! /RESPONDENT BY : MS. DIVYA BAJPAI ( ( ( ( 0 00 0 1' 1' 1' 1' / DATE OF HEARING : 12 TH SEPTEMBER 2013 23) 23) 23) 23) 0 00 01' 1' 1' 1' /DATE OF PRONOUNCEMENT: 12 TH SEPTEMBER 2013 #!4 / O R D E R PER : & , . . / VIJAY PAL RAO, JM THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 12.11.2010 OF COMMISSIONER OF INCOME TAX(APPEALS) F OR THE ASSESSMENT YEAR 2006-07. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHEN THIS APPEAL WAS CALLED FOR HEARING AS ON TODAY I.E. 12.9.2013 DESPI TE THE NOTICE FOR HEARING OF THE APPEAL SENT THROUGH RPD SERVED UPON THE ASSE SSEE. FURTHER THE REGISTRY HAS ISSUED A DEFECT MEMO REGARDING CERTAIN DEFECTS IN THE APPEAL MEMO BUT THERE IS NO RESPONSE FROM THE ASSESSEE. THIS TYPE OF CONDUCT ON THE PART OF THE ASSESSEE SHOWS THAT HE IS NOT INTER ESTED IN PROSECUTING THE ITA NO. 980/M/2011 NIRMAL KUMAR B. AGARWAL 2 APPEAL FILED BY HIM. ACCORDINGLY, WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PR ADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT (223 ITR 480(MP) AND BY THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF C IT VS MULTIPLAN (INDIA) PVT LTD (38 ITD 320 (DEL). 3 HOWEVER, IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEA RING, THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF SEPTEMBER 2013 SD/- SD/- ( ) !' #$ ( RAJENDRA SINGH RAJENDRA SINGH RAJENDRA SINGH RAJENDRA SINGH ) ACCOUNTANT MEMBER ( & ) ' #$ (VIJAY PAL RAO) JUDICIAL MEMBER PLACE: MUMBAI : DATED: 12 TH SEPTEMBER 2013 SUBODH COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR, ITAT, MUMBAI