WESTERN CHEMICAL INDUSTRIES, MUMBAI V. CIT-24, MUMBAI

ITA 129/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7683 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 09-09-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 07-01-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI R.K. PAND A ,(AM) ITA NO.129/MUM/2009 ASSESSMENT YEAR : 2002-03 M/S. WESTERN CHEMICAL INDUSTRIES WESTERN HOUSE, SONAWALA CROSS ROAD NO.2, GOREGAON (E) MUMBAI-400 063. ..( APPELLANT ) P.A. NO. (AAAFW 0105 C) VS. ADDL. COMMISSIONER OF INCOME TAX -24(3) MUMBAI. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHR I SUSHIL KUMAR O R D E R PER D.K. AGARWAL (JM). THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE LD. CIT-24, MUMBAI, DATED 18.11.2008 FO R THE ASSESSMENT YEAR 2002-03. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF TH E CASE DESPITE THE FACT THAT THE FIRST NOTICE OF HEARING WAS SENT BY RP AD. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED TO PURSUE THE APPEAL. HENCE, FOLLOWING THE DECISION OF THE TRIBUNAL DELHI BENCH IN THE CASE OF CIT ITA NO.129/M/09 A.Y: 02-03 2 VS. MULTIPLAN INDIA LIMITED REPORTED IN 38 ITD 320, THE APPEAL FILED BY THE ASSESSEE IS TREATED AS UNADMITTED FOR WANT OF PROSECUT ION. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO APPROAC H THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12.2.2010. SD/- SD/- ( R.K. PANDA ) ( D.K. AGARWAL ) ACCOUNTANT MEMBER J UDICIAL MEMBER MUMBAI, DATED: 12.2.2010. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 29.1.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 29.1.10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 12.2.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 15.2.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER