SHANTA MOHAN KARNANI, MUMBAI v. I.T.O. WD.19(3)(4), MUMBAI

ITA 4552/MUM/2008 | 2004-2005
Pronouncement Date: 21-05-2010 | Result: Dismissed

Appeal Details

RSA Number 455219914 RSA 2008
Bench Mumbai
Appeal Number ITA 4552/MUM/2008
Duration Of Justice 1 year(s) 10 month(s) 17 day(s)
Appellant SHANTA MOHAN KARNANI, MUMBAI
Respondent I.T.O. WD.19(3)(4), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 21-05-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 21-05-2010
Date Of Final Hearing 17-05-2010
Next Hearing Date 17-05-2010
Assessment Year 2004-2005
Appeal Filed On 04-07-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E MUMBAI BEFORE SHRI. R.S. SYAL (A.M.) AND SHRI. VIJAY PAL R AO (J.M) ITA NO.4552/MUM/2008 ASSESSMENT YEAR: 2004-2005 ITA NO.4553/MUM/2008 ASSESSMENT YEAR: 2005-2006 SHANTA MOHAN KARNANI SAMSHIBA FLAT NO.352 NARGIS DUTT RD. PALI HILL BANDRA (W) MUMBAI 400 050. PAN :AAHPK0638D VS. ITO WD.19(3)(4) 3 RD FLR. PIRAMAL CHAMBERS MUMBAI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI SHRAVAN KUMAR O R D E R PER VIJAY PAL RAO J.M. BOTH THESE APPEALS HAVE BEEN FILED BY THE ASSESSEE CHALLENGING THE RESPECTIVE IMPUGNED ORDERS OF THE LEARNED CIT(A)-XI X MUMBAI RELATING TO ASSESSMENT YEAR 2004-2005 AND ASSESSMENT YEAR 2005- 2006. 2. IN THIS CASE THE HEARING OF THE ASSESSEES APPE AL WAS INITIALLY FIXED BEFORE THE TRIBUNAL ON 29.12.2009. HOWEVER AS THE BENCH DID NOT FUNCTION HEARING IS ADJOURNED TO 08.03.2010. THEREAFTER THE ASSESSEE AGAIN SOUGHT ADJOURNMENT OF HEARING FIXED ON 17.05.2010. HOWEVER NOBODY HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLIC ATION FOR ADJOURNMENT HAS BEEN FILED ON THE SAID DATE DESPITE THE FACT TH AT NOTICE TO THE SAID HEARING WAS SENT TO THE ASSESSEE BY REGISTERED POST AT THE ADDRESS GIVEN IN THE APPEAL MEMO WELL IN ADVANCE. FROM THIS NON-COM PLIANT ATTITUDE OF THE ASSESSEE IT APPEARS THAT HE IS NOT SERIOUSLY INTER ESTED IN PROSECUTING HIS APPEALS FILED BEFORE THE TRIBUNAL. ITA NO.2825/MUM/2009 ITA NO.2826/MUM/2009 2 3. CONSIDERING THE FACTS STATED ABOVE AND KEEPING I N MIND PROVISIONS OF RULE 19(2) OF THE ITAT RULE AS WERE CONSIDERED BY T HE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA PVT. LTD. 38 ITD 320(DELHI) AS WELL AS BY THE HONBLE M.P. HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJ IRAO HOLKAR VS. CWT 223 ITR 480 (MP) THIS APPEAL OF THE ASSESSEE IS TREATE D AS UNADMITTED AND DISMISSED FOR WANT OF PROSECUTION. THE ASSESSEE I F SO ADVISED SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FOR NON -COMPLIANCE AND SEEKING RECALL OF THIS ORDER AND IF THE BENCH IS SO SATISFI ED THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT APPEALS OF THE ASSESSEE ARE DISMI SSED. ORDER PRONOUNCED ON THIS 21 ST DAY OF MAY 2010. SD/- (R.S. SYAL) (ACCOUNTANT MEMBER) SD/- (VIJAY PAL RAO) (JUDICIAL MEMBER) MUMBAI DATED 21 ST MAY 2010. JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- MUM BAI 4. COMMISSIONER OF INCOME TAX CITY- MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH E MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI