MGI COUTIER EXOATECH INDUSTRIES P. LTD, MUMBAI V. ACIT RG 5(2), MUMBAI

ITA 1558/MUM/2010

• Counselvise Citation: 155819914 RSA 2010
• Duration Of Justice: 1 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 30-11-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 26-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH J,MUMBAI BEFORE SHRI D.K. AGARWAL (JM) & SHRI B. RAMAKOTAI AH (AM) I.T.A. NO.1558/MUM/2010 (A.Y. 2006-07) MGI COUTIER EXOTECH INDUSTRIES P. LTD., 4, ALPANA, PEDDAR ROAD, MUMBAI-400 026. PAN: AAACM6873A VS. ASST. COMMISSIONER OF INCOME-TAX, RANGE -5(2), MUMBAI. APPELLANT RESPONDENT APPELLANT BY NONE. RESPONDENT BY SHRI D .S. SUNDER SINGH. DATE OF HEARING 30-11-2011 DATE OF PRONOUNCEMENT 30 -11-2011 O R D E R PER D.K. AGARWAL, JM : THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 23-12-2009 PASSED BY THE LD. CIT(A) FOR THE ASSESSMENT YEAR 20 06-07. 2. IN THIS CASE, THE NOTICE OF HEARING WAS SENT TO THE ASSESSEE FOR FIXING THE APPEAL FOR HEARING ON 01-12-2010. AS THE COURT DID NOT FUNCTIO N ON THAT DAY, THE HEARING WAS ADJOURNED TO 07-02-2011, 28-04-2011, 11-07-2011, 15-09-2011 AND 30-11-2011 INFORMING THE ASSESSEE THROUGH THE NOTICE BOARD. EVEN ON 30-11-2011, AT TH E TIME OF HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FO R ADJOURNMENT OF THE CASE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE & ANR. (118 ITR 4 61 AT PAGES 477/478) THAT APPEAL DOES NOT ITA NO.1558/M/2010 MGI COUTIER EXOTECH INDUSTRIES P.LTD. 2 MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUIN G IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY THE HONBLE BOMBAY H IGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009. WE A RE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE, THEREFORE , DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON-APP EARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH NOVEMBER, 2011. SD/- SD/- (B. RAMAKOTAIAH) (D. K. AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 30 TH NOVEMBER , 2011. NG: COPY TO : 1. ASSESSEE. 2. DEPARTMENT. 3 CIT(A)-9,MUMBAI. 4 CIT-5,MUMBAI. 5.DR,J BENCH,MUMBAI. 6.MASTER FILE. (TRUE COPY) BY ORDER, ASST.REGISTRAR, I TAT, MUMBAI. ITA NO.1558/M/2010 MGI COUTIER EXOTECH INDUSTRIES P.LTD. 3 DETAILS DATE INITIALS DESIGNATI ON 1. DRAFT DICTATED ON 30-11-2011 SR.PS/ 2. DRAFT PLACED BEFORE AUTHOR 30-11-2011 SR.PS/ 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/A M 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/ 6. KEPT FOR PRONOUNCEMENT ON SR.PS/ 7. FILE SENT TO THE BENCH CLERK SR.PS/ 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER