SALONI ESTATE P. LTD, V. ITO WD 3(3)(2),

MA 341/MUM/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7298 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2003-2004
• Appeal Filed On: 26-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH SMC, MUMBAI BEFORE SHRI N.V.VASUDEVAN(J.M) & SHRI J.SUDHAKA R REDDY(A.M) MA NO.341/MUM/2010 (ARISING OUT OF ITA NO.1749/M/07, A.Y. 2003-04) SALOONI ESTATE PVT. LTD. G1 B-3, AKHIL TOWER, DAULAT NAGAR, RATAN NAGAR, ROAD NO.10, DAHISAR (EAST), MUMBAI 400 069. PAN:AAACS 7506G (APPLICANT) VS. THE INCOME TAX OFFICER, WARD NO.3 93)(2), AAYKAR BHAVAN, MK ROAD, MUMBAI 20. (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI D.S.SUNDER SINGH DATE OF HEARING : 14/10/2011 DATE OF PRONOUNCEMENT : 20 /10/2011 ORDER PER N.V.VASUDEVAN, J.M, THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE PRAYING FOR THE RECALL OF THE ORDER OF THE TRIBUNAL DATED 13/05 /2009. 2. THIS CASE WAS EARLIER FIXED FOR HEARING ON 16 /09/2011 AND THE SAME WAS ADJOURNED TO 14/10/2011 SINCE NONE APPEARE D ON BEHALF OF THE APPLICANT ASSESSEE. THE NOTICE OF HEARING DATED 19 /09/2011 WAS SENT TO THE APPLICANT BY RPAD. HOWEVER, NONE APPEARED ON BEHALF OF THE APPLICANT AT THE TIME OF HEARING ON 14/10/2011. NO ADJOURNME NT PETITION SEEKING ADJOURNMENT OF THE CASE WAS ALSO FILED. THE ABO VE CONDUCT ON THE PART OF THE APPLICANT SHOWS THAT IT IS NOT INTERESTED IN P ROSECUTING THE MA NO.341/MUM/2010 2 MISCELLANEOUS APPLICATION FILED BY IT. THEREFORE, FOLLOWING THE DECISION OF THE TRIBUNAL REPORTED IN THE CASE OF CIT VS. MULTIPL AN INDIA (P) LTD.38 ITD 320 (DEL) AND THE DECISION OF THE HONBLE MADHYA PRADES H HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 IT R 480 (M.P) THE MISCELLANEOUS APPLICATION FILED BY THE APPLICANT ASSESSEE IS DISMISSED IN LIMINE. HOWEVER, IF THE ASSESSEE THROUGH PROPER AP PLICATION CAN SATISFY THE TRIBUNAL FOR SUCH NON-APPEARANCE ON THE APPOINTED D ATE, THE TRIBUNAL AT ITS DISCRETION MAY RECALL THIS ORDER. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 20 TH DAY OF OCT. 2011. SD/- SD/- ( J.SUDHAKAR REDDY ) (N.V.VASUDEVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED. 20 TH OCT..2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3 . THE CIT CITY CONCERNED 4. THE CIT(A)- CONCERNED 5. THE D.RSMC BENCH. (TRUE COPY) BY ORDER ASST. REGISTRAR, I TAT, MUMBAI BENCHES MUMBAI. VM. MA NO.341/MUM/2010 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 18/10/11 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 19/10/11 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER