SANBORN TECHNOLOGY RESOURCES P. LTD, MUMBAI v. DCIT 8(3), MUMBAI

ITA 6982/MUM/2008 | 2003-2004
Pronouncement Date: 23-07-2010 | Result: Dismissed

Appeal Details

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