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