UNIVERSAL ARTS LTD ( FORMALLY KNOWN AS TABASSUM INTERNATIONAL LTD), MUMBAI v. ACIT 4(3), MUMBAI

ITA 5473/MUM/2009 | 2001-2002
Pronouncement Date: 25-11-2011 | Result: Dismissed

Appeal Details

RSA Number 547319914 RSA 2009
Assessee PAN AACCG4664P
Bench Mumbai
Appeal Number ITA 5473/MUM/2009
Duration Of Justice 2 year(s) 1 month(s) 20 day(s)
Appellant UNIVERSAL ARTS LTD ( FORMALLY KNOWN AS TABASSUM INTERNATIONAL LTD), MUMBAI
Respondent ACIT 4(3), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 25-11-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted F
Tribunal Order Date 25-11-2011
Date Of Final Hearing 17-11-2011
Next Hearing Date 17-11-2011
Assessment Year 2001-2002
Appeal Filed On 05-10-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI P.M. JAGTAP ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER I.T.A. NO. 5473/MUM/2009 ASSESSMENT YEAR : 20001-02. UNIVERSAL ARTS LTD. ASSTT. COMMISSIONER (FORMERLY KNOWN AS TABASSUM VS. OF INCOME-TAX- 4(3) INTERNATIONAL LTD.) MUMBAI. 45 GANPATI BHAVAN M.G. ROAD GOREGAON (WEST) MUMBAI 400062. PAN : AACCG4664P. APPELLANT. RESPONDENT APPELLANT BY : NONE. RESPONDENT BY: SHRI SHANTAN BOSE . DATE OF HEARING : 17-11-2011. DATE OF PRONOUNCEMENT : 25-11-2011. O R D E R. PER P.M. JAGTAP A.M. : THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAI NST THE ORDER OF LEARNED CIT(APPEALS)-XIV MUMBAI DATED 24-07-2009. 2. IN THIS CASE HEARING WAS INITIALLY FIXED BEFOR E THE TRIBUNAL ON 11-06-2010 THE SAME HOWEVER WAS ADJOURNED AT THE REQUEST MAD E ON BEHALF OF THE ASSESSEE IN WRITING. THEREAFTER HEARINGS FIXED FROM TIME TO TI ME ON 6-10-2010 17-01-2011 11-05-2011 AND 18-07-2011 ALSO GOT ADJOURNED AT THE REQUEST OF THE ASSESSEE. FINALLY THE CASE OF THE ASSESSEE WAS FIXED FOR HEAR ING ON 17-11-2011 AND NOTICE OF 2 ITA NO.5473/MUM/2009 ASSESSMENT YEAR : 2001-02 THE SAME WAS GIVEN TO THE ASSESSEE THROUGH NOTICE B OARD WELL IN ADVANCE. AT THE TIME OF HEARING FIXED ON 17-11-2011 NOBODY HOWEVE R HAS PUT IN APPEARANCE ON BEHALF OF THE ASSESSEE NOR ANY APPLICATION HAS BEEN FILED SEEKING ADJOURNMENT. IT APPEARS FROM THIS NON-COOPERATIVE AND NON-COMPLIANT ATTITUDE OF THE ASSESSEE THAT IT IS NOT SERIOUSLY INTERESTED IN PROSECUTING THIS APP EAL FILED BEFORE THE TRIBUNAL. 3. CONSIDERING THE FACTS NARRATED ABOVE AND KEEPING IN MIND THE PROVISIONS OF RULE 19(2) OF THE APPELLATE TRIBUNAL RULES AS CONSI DERED BY THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN (INDIA) P. LTD. 38 ITD 3 20 (DEL.) AND BY HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF LATE TUKOJ IRAO HOLKAR 223 ITR 480 (M.P.) THIS APPEAL OF THE ASSESSEE IS TREATED AS U NADMITTED AND DISMISSED FOR NON PROSECUTION. THE ASSESSEE IF SO ADVISED SHALL BE FREE TO MOVE THE TRIBUNAL EXPLAINING THE REASONS FOR NON COMPLIANCE AND FOR R ECALLING OF THIS ORDER AND IF THE BENCH IS SO SATISFIED THEN THIS ORDER MAY BE RECAL LED. 4. IN THE RESULT THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF NOV. 2011. SD/- SD /- (R.S.PADVEKAR) (P.M. JAGTAP) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED : 25 TH NOV. 2011. WAKODE 3 ITA NO.5473/MUM/2009 ASSESSMENT YEAR : 2001-02 COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR F-BENCH. 6. GUARD FILE. (TRUE COPY ) BY ORDER ASSTT. REGISTRAR ITAT MUMBAI.