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« M/s King Exports,Ludhiana Vs The ACIT, Circle-1,Ludhiana... | Shri Satyawan Gahlaut,16/147-148, 2nd Floor,E-16/147-... » |
Sanjeev N Thakur A/401 Sunderram Bldg Apna Ghar Lokhandwala, Andheri (W) Mumbai 53 Vs The Income Tax Officer Ward 24(2)(2), Mumbai |
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June, 06th 2012 |
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI ` E ` BENCH
MUMBAI BENCHES, MUMBAI
BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM
ITA No. 5381/Mum/2011
(Assessment Year 2005-06 )
Sanjeev N Thakur Vs The Income Tax Officer
A/401 Sunderram Bldg Ward 24(2)(2), Mumbai
Apna Ghar
Lokhandwala, Andheri (W)
Mumbai 53
(Appellant ) (Respondent)
PAN No. AADPT2458A
Assessee by None
Revenue by Shri Abani Kant Nayak
Dt.of hearing 4TH June 2012
Dt of pronouncement 4th June 2012
ORDER
PER RAJENDRA, AM
This appeal by the assessee is directed against the penalty order passed u/s
271(1)( c) dated 10.6.2011 of the Commissioner of Income Tax(Appeals) for the
Assessment Year 2005-06.
2 In this case, the date of hearing on 4th June 2012 has already been informed
to both the parties and same has been noted by them in the file. Despite the same,
none appeared on behalf of the assessee. It appears that the assessee is not
interested in the prosecution of the case. We find that the ratio emanating from the
decision rendered by Hon'ble Madhya Pradesh High Court in the case of Late
Tukojirao Holkar Vs. Commissioner of Wealth Tax 223 ITR 480 and the Tribunal decision
in CIT Vs. Multiplan India Limited 38 ITD 320 is that the appeal can be dismissed for
2
Sanjeev N Thakur
non-prosecution. Hence, following the precedent, we dismiss this appeal for non-
prosecution in limine.
3 However, if the assessee through proper application can satisfy the Tribunal
for such non appearance on the date of hearing, the Tribunal may at its discretion
recall this order.
4 In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court at the time of hearing i.e. on 4th June 2012
Sd/ Sd/-
( VIJAY PAL RAO ) ( RAJENDRA )
Judicial Member Accountant Member
Place: Mumbai : Dated: 4th, June 2012
Raj*
Copy forwarded to:
1 Appellant
2 Respondent
3 CIT
4 CIT(A)
5 DR
/TRUE COPY/
BY ORDER
Dy /AR, ITAT, Mumbai
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