Stay Sharp Diamond Tools P.Ltd., Mumbai v. JCIT Special Range 25, Mumbai

ITA 5338/MUM/2004 | 1996-1997
Pronouncement Date: 14-03-2011 | Result: Dismissed

Appeal Details

RSA Number 533819914 RSA 2004
Assessee PAN AAACS9975P
Bench Mumbai
Appeal Number ITA 5338/MUM/2004
Duration Of Justice 6 year(s) 8 month(s) 5 day(s)
Appellant Stay Sharp Diamond Tools P.Ltd., Mumbai
Respondent JCIT Special Range 25, Mumbai
Appeal Type Income Tax Appeal
Pronouncement Date 14-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted J
Tribunal Order Date 21-03-2011
Date Of Final Hearing 14-03-2011
Next Hearing Date 14-03-2011
Assessment Year 1996-1997
Appeal Filed On 09-07-2004
Judgment Text
1 ITA NO.5338/MUM/2004 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 J J J BENCH BENCH BENCH BENCH MUMBAI BENCHES MUMBAI MUMBAI BENCHES MUMBAI MUMBAI BENCHES MUMBAI MUMBAI BENCHES MUMBAI BEFORE BEFORE BEFORE BEFORE SHRI D MANMOHAN VP & SHRI D MANMOHAN VP & SHRI D MANMOHAN VP & SHRI D MANMOHAN VP & SHRI R K PANDA AM SHRI R K PANDA AM SHRI R K PANDA AM SHRI R K PANDA AM ITA NO. ITA NO. ITA NO. ITA NO. 5338/MUM/2004 5338/MUM/2004 5338/MUM/2004 5338/MUM/2004 (ASST YEAR (ASST YEAR (ASST YEAR (ASST YEAR 1996 1996 1996 1996- -- -97 9797 97) )) ) STAY SHARP DIAMOND TOOLS PVT LTD KARMACHAND MANSION BARRACK RAD BEHIND METRO CINEMA MUMBAI 400 020 VS THE JT COMMR OF INCOME TAX SPL. RANGE 25 MUMBAI ( (( (APPELLANT APPELLANT APPELLANT APPELLANT) )) ) (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) PAN NO. PAN NO. PAN NO. PAN NO.AAACS9975P AAACS9975P AAACS9975P AAACS9975P A SSESSEE BY NONE REVENUE BY SHRI SUMEET KUMAR. SR DR PER R K PANDA AM PER R K PANDA AM PER R K PANDA AM PER R K PANDA AM THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER DATED 23.2.2004 OF THE CIT(A) - XXI MUMBAI RELATING TO AS SESSMENT YEAR1996-97. 2 THIS IS AN OLD APPEAL AND WAS GETTING ADJOURNED F ROM TIME TO TIME SINCE 7.5.2007. THIS CASE WAS LAST FIXED FOR HEARING ON 4.1.2011 AND WAS ADJOURNED TO 14.3.2011. HOWEVER NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE NAME OF THE ASSESSEE WAS CALLED AT THE TIME OF HEARING N OR ANY ADJOURNMENT PETITION SEEKING ADJOURNMENT OF THE CASE WAS FILED FROM THE ASSESSEE. THIS TYPE OF CONDUCT OF THE ASSESSEE SHOWS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. ACCORDINGLY WE DISMISS THE APPEAL AS NOT ADMITTED BY FOLLOWING THE DECISIONS OF THE HONBLE MADHYA PRADESH HIGH COURT IN ESTATE OF LATE TUKOJIRAO HOLKAR VS CWT(223 ITR 480(MP) AND BY THE DELHI BENC H OF THE TRIBUNAL IN THE CASE OF CIT VS MULTIPLAN (INDIA) PVT LTD (38 ITD 32 0 (DEL). 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. 2 ITA NO.5338/MUM/2004 4 IN THE RESULT THE APPEAL FILED BY THE ASSESSEE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING I.E. 14. MAR 2011. SD/- SD/- ( (( ( D MANMOHAN D MANMOHAN D MANMOHAN D MANMOHAN ) )) ) VICE PRESIDENT ( (( ( R K PANDA R K PANDA R K PANDA R K PANDA ) )) ) ACCOUNTANT MEMBER PLACE: MUMBAI : DATED:21 ST MAR 2011 RAJ* COPY FORWARDED TO: 1 APPELLANT 2 RESPONDENT 3 CIT 4 CIT(A) 5 DR /TRUE COPY/ BY ORDER DY /AR ITAT MUMBAI