M/s. DELTA MECHONS (I) LTD., MUMBAI V. DCIT CIR - 6(2), MUMBAI

ITSSA 174/MUM/2006

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 8940 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 3 month(s) 2 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 25-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 16-08-2010
• Assessment Year: misc
• Appeal Filed On: 23-05-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMIT KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI V.DURGA RAO, JM IT(SS)A NO.174/MUM/2006: BLOCK PERIOD 1997-98 TO 20 02-03 & UPTO 26.2.2003 M/S.DELTA MECHCONS (INDIA) LIMITED C/O.MR.DIPAK BARAI, FLAT NO.18 3 RD FLOOR, HARI NIWAS, C ROAD CHURCHGATE, MUMBAI 400 020. PA NO.AAACD1687P. VS. THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 6(2) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SHRI SUMIT KUMAR O R D E R PER R.S.SYAL (AM) : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS) ON 24-03-2006 IN RELATION TO THE BLOCK PERIOD 1997-98 TO 2002-2003 AND UPTO 26.2.2003. 2. THIS APPEAL WAS FIXED FOR HEARING ON 16.08.2010. HOWEVER, DESPITE NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR HAS IT MOVED ANY APPLICATION FOR ADJOURNMENT. IT IS, THEREFORE, PRESUMED THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. ACCORDINGLY, BY APPLYING TH E RATIO LAID DOWN BY THE ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [(1991) 38 ITD 32 0], WE DISMISS THIS APPEAL FILED BY THE APPELLANT-ASSES SEE AS NOT MAINTAINABLE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED ON THIS 25 TH DAY OF AUGUST, 2010. SD/- SD/- ( V. DURGA RAO ) ( R.S.SYAL ) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI : 25 TH AUGUST, 2010. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - VI, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.