JUNNAR FARMS P. LTD, MUMBAI v. ITO 5(2)(2), MUMBAI

ITA 2502/MUM/2011 | 1999-2000
Pronouncement Date: 29-03-2012 | Result: Dismissed

Appeal Details

RSA Number 250219914 RSA 2011
Assessee PAN TANOS2502T
Bench Mumbai
Appeal Number ITA 2502/MUM/2011
Duration Of Justice 11 month(s) 29 day(s)
Appellant JUNNAR FARMS P. LTD, MUMBAI
Respondent ITO 5(2)(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 29-03-2012
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted J
Tribunal Order Date 29-03-2012
Date Of Final Hearing 29-03-2012
Next Hearing Date 29-03-2012
Assessment Year 1999-2000
Appeal Filed On 30-03-2011
Judgment Text
JUNNAR FARMS P LTD JUNNAR FARMS P LTD JUNNAR FARMS P LTD JUNNAR FARMS P LTD ITA NOS 2502 TO 2505/MUM/2011 ITA NOS 2502 TO 2505/MUM/2011 ITA NOS 2502 TO 2505/MUM/2011 ITA NOS 2502 TO 2505/MUM/2011 IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI MUMBAI MUMBAI MUMBAI J JJ J BENCH BENCH BENCH BENCH MUMBAI BENCHES MUMBAI MUMBAI BENCHES MUMBAI MUMBAI BENCHES MUMBAI MUMBAI BENCHES MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI T R SOOD T R SOOD T R SOOD T R SOOD AM AMAM AM & & & & SHRI SHRI SHRI SHRI VIJAY PAL RAO JM VIJAY PAL RAO JM VIJAY PAL RAO JM VIJAY PAL RAO JM ITA NOS 2502 TO 2505/MUM/2011 ITA NOS 2502 TO 2505/MUM/2011 ITA NOS 2502 TO 2505/MUM/2011 ITA NOS 2502 TO 2505/MUM/2011 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEARS 1999 S 1999 S 1999 S 1999- -- -00 2000 00 2000 00 2000 00 2000- -- -01 2003 01 2003 01 2003 01 2003- -- -04 & 20 04 & 20 04 & 20 04 & 2004 0404 04- -- -05 0505 05) )) ) JUNNAR FARMS P LTD 10B L T MARKET GRTANT ROAD MUMBAI VS THE INCOME TAX OFFICER 5(2)(2) MUMBAI (APPELLANT (APPELLANT (APPELLANT (APPELLANT ) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO. AAACJ0899B AAACJ0899B AAACJ0899B AAACJ0899B ASSESSEE BY NONE REVENUE BY SH D SSUNDER SINGH DT.OF HEARING 29 TH MARCH 2012 DT OF PRONOUNCEMENT 29 TH MARCH 2012 ORDER ORDER ORDER ORDER PER PER PER PER BENCH: BENCH: BENCH: BENCH: THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST SEPARATE ORDERS DATED 1.9.2009 OF THE CIT(A) FOR THE ASSESSMENT YE ARS 1999-00 2000-01 2003-04 & 2004-05 RESPECTIVELY. 2 AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE THE FACT THAT NOTICE FOR THE HEARING SENT TO THE AS SESSEE BY RPAD TO THE ADDRESS GIVEN IN THE APPEAL MEMO. THE ASSESSEE HAS NOT MOVE D ANY APPLICATION SEEKING ADJOURNMENT OF THE HEARING. IT APPEARS THAT THE AS SESSEE IS NOT INTERESTED IN THE PROSECUTION OF THE CASE. IT APPEARS THAT THE ASSE SSEE IS NOT INTERESTED IN THE PROSECUTION OF THE CASE. WE FIND THAT THE RATIO EM ANATING FROM THE DECISION RENDERED BY HONBLE MADHYA PRADESH HIGH COURT IN TH E CASE OF LATE TUKOJIRAO HOLKAR VS. COMMISSIONER OF WEALTH TAX 223 ITR 480 A ND THE TRIBUNAL DECISION IN JUNNAR FARMS P LTD JUNNAR FARMS P LTD JUNNAR FARMS P LTD JUNNAR FARMS P LTD ITA NOS 2502 TO 2 ITA NOS 2502 TO 2 ITA NOS 2502 TO 2 ITA NOS 2502 TO 2505/MUM/2011 505/MUM/2011 505/MUM/2011 505/MUM/2011 2 CIT VS. MULTIPLAN INDIA LIMITED 38 ITD 320 IS THAT THE APPEAL CAN BE DISMISSED FOR NON-PROSECUTION. HENCE FOLLOWING THE PRECEDENT W E DISMISS THESE APPEALS FOR NON-PROSECUTION IN LIMINE. 3 HOWEVER IF THE ASSESSEE THROUGH PROPER APPLICATI ON CAN SATISFY THE TRIBUNAL FOR SUCH NON APPEARANCE ON THE DATE OF HEA RING THE TRIBUNAL MAY AT ITS DISCRETION RECALL THIS ORDER. 4 IN THE RESULT THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ORDER PRONOUNCED ORDER PRONOUNCED ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING I.E.; ON 29 IN THE OPEN COURT AT THE TIME OF HEARING I.E.; ON 2 9 IN THE OPEN COURT AT THE TIME OF HEARING I.E.; ON 2 9 IN THE OPEN COURT AT THE TIME OF HEARING I.E.; ON 2 9 TH THTH TH MAR MAR MAR MAR 2012 2012 2012 2012 SD/ SD/ SD/ SD/ SD/ SD/ SD/ SD/- -- - ( (( ( T R SOOD T R SOOD T R SOOD T R SOOD ) )) ) ACCOUNTANT MEMBER ( (( ( VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO VIJAY PAL RAO ) )) ) JUDICIAL MEMBER PLACE: MUMBAI : DATED:29 TH . MAR 2012 RAJ* RAJ* RAJ* RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR ITAT MUMBAI