SUMAN MOTELS LTD, MUMBAI V. ACIT CEN CIR-14, MUMBAI

ITA 1294/MUM/2009

• Counselvise Citation: 129419914 RSA 2009
• Duration Of Justice: 2 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 13-06-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 26-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B JAYA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E : MUMBAI BEFORE SHRI R.S. PADVEKAR,(JM) AND SHRI RAJENDRA S INGH ,(AM) ITA NO.1294/MUM/2009 ASSESSMENT YEAR :2003-04 SUMAN MOTELS LTD. 208, PARSHAV CHAMBERS, 19/21, ISSAJI STREET, VADGADI MUMBAI-400 003. ..( APPELLANT ) P.A. NO. ( AAACS 9164 Q) VS. DY. COMMISSIONER OF INCOME TAX -7(2) ROOM NO.624, 6 TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI-20. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI B . JAYA KUMAR O R D E R PER RAJENDRA SINGH (AM). THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 15.11.2007 PASSED BY THE CIT(A) FOR THE ASSESSMENT YEAR 2003-04. THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTE ON SEVER AL GROUNDS. HOWEVER, NO ONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE APP EAL CAME UP FOR HEARING TODAY I.E. 13.06.2011. ON PERUSAL OF RECORD IT SHO WS THAT ON SEVERAL OCCASIONS IN THE PAST WHEN THE APPEAL HAD COME UP F OR HEARING THE ASSESSEE HAD BEEN SEEKING ADJOURNMENT AND DID NOT PARTICIPAT E IN THE PROCEEDINGS. TODAY NEITHER SOMEONE APPEARED NOR ANY ADJOURNMENT APPLICATION HAS BEEN RECEIVED. IT CAN THEREFORE REASONABLY BE CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THE APPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVE LY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461) (AT PAGES 477/478). IN SUCH CASES WHERE AN APPELLANT I S NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHEREN T POWER TO DISMISS THE ITA NO.1294/M/09 A.Y:03-04 2 PROCEEDINGS FOR NON-PROSECUTION AS HELD BY HONBLE H IGH COURT OF MUMBAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62/2009. ON THE FACTS OF THIS CASE WE ARE CONVINCED THAT THE AS SESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE ALSO NOTICED THAT THE APPEA L IS BARRED BY LIMITATION BY 369 DAYS. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.6.2011. SD/- SD/- (R.S. PADVEKAR) (RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 13.6.2011. 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.