| RSA Number | 698219914 RSA 2008 |
|---|---|
| Assessee PAN | AAACE3617Q |
| Bench | Mumbai |
| Appeal Number | ITA 6982/MUM/2008 |
| Duration Of Justice | 1 year(s) 7 month(s) 15 day(s) |
| Appellant | SANBORN TECHNOLOGY RESOURCES P. LTD, MUMBAI |
| Respondent | DCIT 8(3), MUMBAI |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 23-07-2010 |
| Appeal Filed By | Assessee |
| Order Result | Dismissed |
| Bench Allotted | I |
| Tribunal Order Date | 23-07-2010 |
| Date Of Final Hearing | 06-05-2015 |
| Next Hearing Date | 06-05-2015 |
| Assessment Year | 2003-2004 |
| Appeal Filed On | 08-12-2008 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I MUMBAI BEFORE SHRI R V EASWAR PRESIDENT AND SHRI PRAMOD KUMAR ACCOUNTANT MEMBER I T A NO: 6982/MUM/2008 (ASSESSMENT YEAR: 2003-04) SANBORN TECHNOLOGY RESOURCES PVT. LTD. MUMBAI AP PELLANT (PAN: AAACE3617Q) VS DEPUTY COMMISSIONER OF INCOME TAX 8(3) MUMBAI RE SPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI SUMEET KUMAR O R D E R R V EASWAR PRESIDENT: THERE WAS NO REPRESENTATION FROM THE ASSESSEE WHEN THE APPEAL WAS CALLED FOR HEARING. THE OFFICE HAS MARK ED THE APPEAL AS DEFECTIVE ON THE GROUND THAT THE FILING FEE HAS BEE N SHORT PAID. ACCORDING TO THE OFFICE THE ASSESSEE OUGHT TO HAVE PAID RS.10 000/- WHEREAS IT PAID ONLY RS.500/-. HOWEVER IN THE LIGHT OF THE JUDGMENT OF THE HONBLE KARNATAKA HIGH COURT IN RAJAKAMAL POLYMERS (P) LTD. VS. CIT (2007) 291 ITR 314 (KAR) THE FILING FEE FOR AN APPEAL AGAINST AN ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 271(1)(C) OF THE ACT IS ONLY RS.500/- AS HA S BEEN PRESCRIBED BY SECTION 253(6)(D) OF THE INCOME TAX ACT. THE FI LING FEE OF RS.500/- PAID BY THE ASSESSEE IS THEREFORE A PROPER FEE. 2. SINCE NOBODY HAS APPEARED BEFORE US IN RESPONSE TO THE HEARING NOTICE IT IS INFERRED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL WHICH IS HEREBY DISMISSED FOR NON PROSECUTION ITA NO: 6982/MUM/2008 2 AS HELD BY THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 (DEL). ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JULY 2010. SD/- SD/- (PRAMOD KUMAR) (R V EASWAR) ACCOUNTANT MEMBER PRESIDENT MUMBAI DATED 23 RD JULY 2010 SALDANHA COPY TO: 1. SANBORN TECHNOLOGY RESOURCES PVT. LTD. 14/15 RAVI IND. ESTATE OFF MAHAKALI CAVES ROAD ANDHERI (EAST) MUMBAI 400 093 2. DCIT 8(3) 3. CIT-8 4. CIT(A)-XXIX 5. DR I BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR ITAT MUMBAI
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