K.M. PALVE, V. DIT 25(1),

MA 557/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9111 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 01-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K MEHTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI BEFORE SHRI D. MANMOHAN,VICE PRESIDENT AND SHRI P.M.JAGTAP, ACCOUNTANT MEMBER M.A. NO. 557MUM/2011 (ITA NO. 6269/MUM/2009) ASSESS MENT YEAR : 2003-04. M/S K.M. PALWE, DY. COMMISSIONER OF B 1/3 OM GANESH CO-OP HSG, VS. INCOME-TAX- 25(1), T H KATARIA ROAD, MATUNGA (W), MUMBAI. MUMBAI 16. PAN : AAEFK9507G APPLICANT. RESPONDENT. APPLICANT BY : NONE. RESPONDENT BY: S HRI N.K.MEHTA O R D E R PER P.M. JAGTAP, A.M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 19-04-2011 PASS ED EXPARTE IN ITA NO. 6269/MUM/2009. 2. AS NOTED FROM THE RELEVANT RECORD, THIS MISCELLA NEOUS APPLICATION FILED BY THE ASSESSEE WAS INITIALLY POSTED FOR HEARING ON 15 -06-2012 . HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE ON THAT DATE AND HEARING ACCORDINGLY WAS ADJOURNED TO 29-06-2012. ON 29-06-2012, AGAIN NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. IN ORDER TO GIVE O NE MORE OPPORTUNITY TO THE 2 M.A.NO.557/MUM/2011 ASSESSEE, THE HEARING WAS ADJOURNED TO 03-08-2012 A ND NOTICE OF THE SAID HEARING WAS SENT TO THE ASSESSEE BY RPAD. HOWEVER, AGAIN NO NE HAS APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING FIXED TODAY I.E . ON 03-08-2012 NOR ANY APPLICATION SEEKING ADJOURNMENT HAS BEEN FILED DESP ITE THE FACT THAT NOTICE OF THE SAID HEARING SENT TO THE ASSESSEE AT THE ADDRESS AV AILABLE ON RECORD IS DULY SERVED, PROOF OF WHICH IS PLACED ON RECORD BEFORE US. 3. CONSIDERING THE FACTS NARRATED ABOVE AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AS CONSI DERED BY THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) P. LTD. 38 ITD 3 20 (DEL.) AND BY HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR 223 ITR 480 (M.P.), THIS MISCELLANEOUS APPLICATION OF THE ASSES SEE IS TREATED AS UNADMITTED AND DISMISSED FOR NON PROSECUTION. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 3 RD DAY OF AUGUST, 2012. SD/- SD/- (D. MANMOHAN) (P.M. JAGTAP) VICE PRESIDENT ACCO UNTANT MEMBER MUMBAI, DATED: 3 RD AUGUST, 2012 WAKODE COPY TO : 1. APPLICANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 3 M.A.NO.557/MUM/2011 5. DR,A-BENCH. (TRUE COPY) BY ORDE R ASSTT. REGISTRAR, ITAT, MUMBAI BEN CHES, MUMBA I.