M/s Vijay Engineering Enterprises, Nagpur V. Joint commissioner of Income Tax, Nagpur

ITA 100/NAG/2010

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93381 (ITAT-NAGPUR)
• Duration Of Justice: 4 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-06-2016
• Assessment Year: 2003-2004
• Appeal Filed On: 02-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR. BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. I.T.A. NOS.100 AND 101/NAG/2010 ASS ESSMENT YEAR : 200 3-04. VIJAY ENGINEERING ENTERPRISES , JT. COMMISSIONER OF INCOME-TAX, (NOW KNOWN AS SRICON INFRASTRUCTURE V/S. RANGE-8, NAGPUR. P.LTD., NAGPUR. APPELLANT. RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SH RI P.R. MANE. DATE OF HEARING - 28-04-2015 DATE OF ORDER 8 TH MAY, 2015. O R D E R PER SHRI MUKUL K. SHRAWAT, J.M. THESE APPEALS ARE FILED BY THE ASSESSEE AGAINST TWO SEPARATE ORDERS OF CIT(APPEALS)II, NAGPUR DATED 31-10-2007 AND 30-10-2007 FOR ASSESSMENT YEA R 2003-04. 2. THE NOTICE OF HEARING WAS ISSUED ON 8 TH OF APRIL, 2015 FIXING THE DATE OF HEARING ON 28-04-2015. THE POSTAL DEPARTMENT HAS RE TURNED THE NOTICE WITH THE REMARK REFUSED. NO ONE WAS PRESENT ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. NEITHER AN ADJOURNMENT PETITION WAS FILED I N RESPECT OF THE ABOVE ASSESSEE. IT MEANS THAT ASSESSEE IS NOT INTERESTED TO PROSECUTE THE APPEAL. HENCE. 2 FOLLOWING THE DECISION IN THE CASE OF COMMISSIONER OF INCOME-TAX V/S. MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL), THE APPEALS FILED BY THE ASSESSEE ARE LIABLE TO BE DISMISSED FOR NON PROSECUTION. 3. THE ASSESSEE, IF SO DESIRED, SHALL BE FREE TO M OVE THIS TRIBUNAL PRAYING FOR RECALLING THIS ORDER AND EXPLAINING REASONS FOR NON -COMPLIANCE ETC. THEN THIS ORDER MAY BE RECALLED. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH L, 2015. SD/- SD/- (SHAMIM YAHYA) (MUKUL K. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER. NAGPUR, DATED: 8 TH APRIL, 2015. COPY OF ORDER FORWARDED TO : 1. THE ASSESSEE. 2. REVENUE. 3. THE CIT(A) 4. THE CIT, NAGPUR. 5. THE D.R., ITAT, NAGPUR. 6. GUARD FILE. T RUE COPY. BY ORDER ASSISTANT REGISTRAR, WAKODE ITAT, NAGPUR 3 ITA NO.100 & 101/NAG/2010. 1. DRAFT DICTATED ON 28-4-2015 2. DRAFT PLACED BEFORE THE AUTHOR 30-4-2015 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER. 4. DRAFT DISCUSSED/APPROVED BY THE SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.P.S. 6. DATE OF PRONOUNCEMENT 7. FILE SENT TO THE BENCH CLERK. 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE OF DISPATCH OF ORDER.