JAI TRADING CO., MUMBAI v. ACIT 17(3), MUMBAI

ITA 2409/MUM/2009 | 2003-2004
Pronouncement Date: 30-07-2011 | Result: Partly Allowed

Appeal Details

RSA Number 240919914 RSA 2009
Assessee PAN AABFJ4311N
Bench Mumbai
Appeal Number ITA 2409/MUM/2009
Duration Of Justice 2 year(s) 3 month(s) 15 day(s)
Appellant JAI TRADING CO., MUMBAI
Respondent ACIT 17(3), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-07-2011
Appeal Filed By Assessee
Order Result Partly Allowed
Bench Allotted J
Tribunal Order Date 30-07-2011
Date Of Final Hearing 15-07-2010
Next Hearing Date 15-07-2010
Assessment Year 2003-2004
Appeal Filed On 15-04-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J MUMBAI BEFORE SHRI R.S.SYAL AM AND SHRI N.V.VASUDEVAN JM ITA NOS.2407 2408 2409 2410 & 2411/MUM/2009 ASST.YEARS 2001-2002 2002-2003 2003-2004 2004-20 05 & 2005-2006 M/S.JAI TRADING CO. 290 A/10 ANAND NAGAR NR.GTB NAGAR SION (EAST) MUMBAI 400 037. PA NO.AABFJ4311N. VS. THE ASSTT.COMMISSIONER OF INCOME-TAX CIRCLE 17(3) MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : --- NONE --- RESPONDENT BY : SHRI L.K.AGRAWAL O R D E R PER BENCH : THESE FIVE APPEALS BY THE ASSESSEE RELATE TO THE AS SESSMENT YEARS 2001-2002 2002-2003 2003-2004 2004-2005 & 2005-2006. 2. HEARING OF THESE APPEALS WAS FIXED ON 25.01.2010 . HOWEVER NONE APPEARED ON BEHALF OF THE ASSESSEE NOR HAS IT MOVED ANY APPL ICATION FOR ADJOURNMENT. THE NOTICE OF HEARING SENT TO THE ASSESSEE WAS RETURNED UNSERVED BY THE POSTAL AUTHORITIES. THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE AT THE GIVEN ADDRESS AS PER FORM NO.36. UNDER THE CIRCUMSTANCES IT IS PRESU MED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEALS. ACCORDINGLY BY APPLYING THE RATIO LAID DOWN BY THE DECISION OF THE ITAT DELHI BENCH IN THE CASE OF CIT VS. MULTIPLAN INDIA (P.) LTD. [(1991) 38 ITD 320] WE DISMISS THE APPEALS FILED BY THE APPELLANT- ASSESSEE IN LIMINE. 3. IN THE RESULT THE APPEALS ARE DISMISSED. ORDER PRONOUNCED ON THIS 25 TH DAY OF JANUARY 2010. SD/- SD/- (N.V.VASUDEVAN) ( R.S.SYAL ) JUDICIAL MEMBER ACCOUNTANT ME MBER MUMBAI : 25 TH JANUARY 2010. DEVDAS* ITA NOS.2407 TO 2411/MUM/2009 M/S.JAI TRADING CO. 2 COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A)-XXVII MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI. ITA NOS.2407 TO 2411/MUM/2009 M/S.JAI TRADING CO. 3 DATE INITIAL 1. DRAFT DICTATED ON 25.01.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 25.01.2010 SR.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 7. FILE SENT TO THE BENCH CLERK SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER.