IN THE INCOME TAX APPELLATE TRIBUNAL
                                MUMBAI `E ` BENCH
                            MUMBAI BENCHES, MUMBAI

           BEFORE SHRI VIJAY PAL RAO, JM & SHRI RAJENDRA, AM

                               ITA No. 5462/Mum/2011
                             (Assessment Year 2007-08 )

Security Guards Board For Brihan          Vs     The Dy Directgor of Income Tax (E)
Mumbai & Thane Dist                              11(1), Mumbai
2nd Floor
Cooper Rollers Mills Compound
L B S Marg - Bhandup (W)
Mumbai 78
              (Appellant )                                    (Respondent)


                           PAN No.             AAACS0368K
                   Assessee by                 None
                   Revenue by                  Sh B Jayakumar
                   Dt.of hearing               11th June 2012
                   Dt of pronouncement          11TH, June 2012


                                       ORDER

PER VIJAY PAL RAO, JM
             This appeal by the assessee is directed against the order dated

14.2.2011 of the Commissioner of Income Tax(Appeals) for the Assessment Year

2007-08.







2     None has appeared before the Tribunal when the appeal was called for

hearing. The assessee filed a letter dated 5.6.2012 for adjournment of the hearing of

the case. Since neither anybody has appeared on behalf of the assessee nor any

authority letter has been filed; accordingly, the request for adjournment has been

rejected. 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
                                            2
                                                                 Security Guards Board For Brihan
                                                                            Mumbai & Thane Dist

ITD 320 is that the appeal can be dismissed for 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. 11th June 2012


                     Sd/                                            Sd/-


             ( RAJENDRA )                                  ( VIJAY PAL RAO )
           Accountant Member                               Judicial Member

Place: Mumbai : Dated: 11th,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