JAYPRAKASH DHIRAJLAL BARBHAYA PROP M/S. ANIL ALUMINIUM, MUMBAI v. ITO 23(2)(3), MUMBAI

ITA 4046/MUM/2009 | 2005-2006
Pronouncement Date: 30-07-2010 | Result: Dismissed

Appeal Details

RSA Number 404619914 RSA 2009
Assessee PAN AGPPB9599J
Bench Mumbai
Appeal Number ITA 4046/MUM/2009
Duration Of Justice 1 year(s) 1 month(s)
Appellant JAYPRAKASH DHIRAJLAL BARBHAYA PROP M/S. ANIL ALUMINIUM, MUMBAI
Respondent ITO 23(2)(3), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 30-07-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted J
Tribunal Order Date 30-07-2010
Date Of Final Hearing 15-07-2010
Next Hearing Date 15-07-2010
Assessment Year 2005-2006
Appeal Filed On 30-06-2009
Judgment Text
ITA NO. 4046/MUM/2009 ASSESSMENT YEAR : 2005-06 PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI J BENCH MUMBAI BEFORE SHRI D. K. AGARWAL (JUDICIAL MEMBER) AND SHRI PRAMOD KUMAR (ACCOUNTANT MEMBER) ITA NO. 4046/MUM/2009 ASSESSMENT YEAR 2005-06 DATE OF HEARING : 15.7.2010 MR. JAYPRAKASH DHIRAJLAL BARBHAYA ...... APPELLANT 301 MAHAVIR BUILDING SARVODAY NAGAR NEHRU ROAD MULUND (E) MUMBAI 400 080 PAN AGPPB9599J VS. INCOME TAX OFFICER WARD 23(2)(3) .. R ESPONDENT C 10 PRATYAKSHA KAR BHAVAN BANDRA KURLA COMPLEX BANDRA (E) MUMBAI 400 051 APPELLANT BY : NONE RESPONDENT BY : SHRI MANOJ MISHRA O R D E R PER PRAMOD KUMAR: 1. BY WAY OF THIS APPEAL THE ASSESSEE HAS CALLED I NTO QUESTION CORRECTNESS OF CIT(A)S ORDER DATED 9 TH APRIL 2009 FOR ASSESSMENT YEAR 2005-06. THE ASSESSEE HAS RAISED FOLLOWING GRIEVANC ES:- ITA NO. 4046/MUM/2009 ASSESSMENT YEAR : 2005-06 PAGE 2 OF 4 1. THE SUSTAINED ADDITION OF LOANS BE DELETED AND/ OR PARTIES BE ALLOWED TO RECONFIRM THE SAME. 2. THE ADDITION OF ACCOUNT OF ALLEGED UNEXPLAINED P ERSONAL FUNDS OF RS.1 00 000/- TRANSFERRED FROM SAVINGS A/C BE CONFIRMED. IN VIEW ASSESSEES BUSINESS STATUS THE ADDITION BE DELETED. 2. WHEN THE CASE WAS CALLED FOR HEARING NEITHER TH E ASSESSEE NOR ANY OF ITS AUTHORIZED REPRESENTATIVE APPEARED BEFO RE US TO ARGUE THE APPEAL. EVEN THERE IS NO INTIMATION IN THE FILE REG ARDING NON- APPEARANCE OF THE ASSESSEE AND/OR ITS AUTHORIZED R EPRESENTATIVE. IT SEEMS THE ASSESSEE IS NO MORE INTERESTED TO PROSECU TE ITS APPEAL. HENCE NO PURPOSE WOULD BE SERVED IN KEEPING THE MA TTER ALIVE. WE THEREFORE RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL DELHI BENCHES IN THE CASE OF M/S. MULTIPLAN INDIA PVT. L TD. 38 ITD 320 (DEL.) TREAT THIS APPEAL AS UN-ADMITTED AND HOLD THE SAME AS LIABLE TO BE DISMISSED IN LIMINE AS SUCH. 3. IN THE RESULT ASSESSEES APPEAL IS DISMISSED. P RONOUNCED IN THE OPEN COURT TODAY ON THIS 30 TH DAY OF JULY 2010. SD/XX SD/XX (D. K. AGARWAL) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; 30 TH DAY OF JULY 2010. ITA NO. 4046/MUM/2009 ASSESSMENT YEAR : 2005-06 PAGE 3 OF 4 COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) MUMBAI 4. COMMISSIONER (APPEALS) MUMBAI 5. DEPARTMENTAL REPRESENTATIVE J BENCH ITAT MUMB AI 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR PRADEEP J. CHOWDHURY INCOME TAX APPELLATE TRIBUNAL SR. PRIVATE SECRETARY MUMBAI BENCHES MUMBAI ITA NO. 4046/MUM/2009 ASSESSMENT YEAR : 2005-06 PAGE 4 OF 4 DATE INITIAL 1. DRAFT DICTATED ON 26.7.2010 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 27.7.2010 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 27.7.2010 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 27.7.2010 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 27.7.2010 SR.PS/PS 6. DATE OF PRONOUNCEMENT 30.7.2010 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