ANMSOFT TECHNOLOGIES P. LTD, NAVI MUMBAI V. ITO 10(3)(4), MUMBAI

ITA 1560/MUM/2010

• Counselvise Citation: 156019914 RSA 2010
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 24-05-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 26-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, G, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND R.K.PANDA (A.M ) ITA NO.1560/MUM/2010 (ASSESSMENT YEAR: 2006-07) ANMSOFT TECHNOLOGIES PVT LTD. UNIT NO.219-220, BUILDING NO.2, SECTOR-1, MILLENIUM BUSINESS PARK, MAHAPE, NAVI MUMBAI-400710. PAN: AAECA4590C INCOME TAX OFFICER 10(3)(4), AAYAKAR BHAVAN, CHURCHGATE, MUMBAI-400020 APPELLANT V/S RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI R.K.GUPT A. O R D E R PER D.K.AGARWAL (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 3.12.2009 PASSED BY THE LEA RNED COMMISSIONER OF INCOME TAX (A) FOR THE ASSESSMENT YEAR 2006-07. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHAL F OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNM ENT OF THE CASE DESPITE THE FACT THAT ON THE LAST DATE OF HEA RING, AT THE ASSESSEES REQUEST, THE CASE WAS ADJOURNED TO 24.5. 2011. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THE APPEAL. IT HAS BEEN HELD BY THE HON. SUPREME COURT IN THE CASE OF B N BHATTACHARGEE AND ANR.(118 ITR 461) AT ITA NO.1560/MUM/2010 (ASSESSMENT YEAR: 2006-07) 2 2 PAGES 477/478) THAT APPEAL DOES NOT MEAN ONLY FILIN G OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. I N CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APP EAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON-PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009. WE ARE CONVINCED THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE, T HEREFORE, 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 PREVEN TED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E ON 24.5.2011. SD SD (R.K.PANDA) (D.K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 25 TH MAY, 2011 SRL:24511 ITA NO.1560/MUM/2010 (ASSESSMENT YEAR: 2006-07) 3 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILED. BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI