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Court : INCOME TAX APPELLATE TRIBUNAL
Brief : : if the assessee through proper application can satisfy the Tribunal for such non appearance on the date of hearing, the Tribunal may at its discretion recall this order.
Citation : Shri Vinay Desai A52 Giriraj IndlEstate Mahakali Caves Road Andheri (East) Mumbai 93 (Appellant) Vs The Assessing Officer 8(1) (3), Mumbai (Respondent)
Judgment :
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI ‘F‘BENCH
MUMBAI BENCHES, MUMBAI
BEFORE SHRI VIJAY PAL RAO, JM & SHRI N K BILLAIYA, AM
ITA No. 4126/Mum/2010
(Assessment Year 2006-07)
Shri Vinay Desai
A52 Giriraj IndlEstate
Mahakali Caves Road
Andheri (East)
Mumbai 93
(Appellant)
Vs
The Assessing Officer
8(1) (3), Mumbai
(Respondent)
PAN No. AACPD0488K
Assessee by: None
Revenue by: Sh M Rajan
Date of hearing 21st May 2012
Date of pronouncement 21st May 2012
ORDER
PER VIJAY PAL RAO, JM
This appeal filed by the assessee is directed against the order dated 9TH April 2012 of the CIT(A) for the Assessment Year 2006-07.
2 Despite the notice issued through RPAD none has appeared on behalf of the assessee when the case was called for hearing on 21st May 2012I. It appears that the assessee is not interested in the prosecution of the case. We find that the ratio emanating from the decision rendered by Hon’ble Madhya Pradesh High Court in the case of Late Tukojirao Holkar Vs. Commissioner of Wealth Tax 223 ITR 480 and the Tribunal decision in CIT Vs. Multiplan India Limited 38 ITD 320 is that the appeal can be dismissed for non-prosecution. Hence, following the precedent, we dismiss this appeal for non-prosecution in limine.
3 However, if the assessee through proper application can satisfy the Tribunal for such non appearance on the date of hearing, the Tribunal may at its discretion recall this order.
4 In the result, the appeal filed by the assessee is dismissed.
Order pronounced on this 21st day of May 2012
Sd/ Sd/-
(N K BILLAIYA) (VIJAY PAL RAO)
Accountant Member Judicial Member
Place: Mumbai: Dated: 21st May 2012
Raj*
Copy forwarded to:
1 Appellant
2 Respondent
3 CIT
4 CIT(A)
5 DR
/TRUE COPY/
BY ORDER
Dy /AR, ITAT, Mumbai
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