VARSHRAJ EXPORTS P LTD, MUMBAI V. DCIT 8(3), MUMBAI

ITA 1581/MUM/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3422 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 19-06-2013
• Assessment Year: 2003-2004
• Appeal Filed On: 06-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO.1581 & 1582/MUM/2012 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL 'F ' BENCH, MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER ITA NO.1581 /MUM/2012 (A-Y 2003-04) ITA NO.1582 /MUM/2012 (A-Y 2001-2002) DATE OF HEARING: 19/6/2013 DATE OF PRONOUNCEMENT: 19/6/2013 O R D E R PER RAJENDRA SINGH, A.M. THESE APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDERS BOTH DATED 23.2.2011 OF CIT (A) FOR THE ASSESSMENT YEARS 200-02 AND 2003-04. 2. AT THE TIME OF HEARING OF THESE APPEALS NO ONE APPE ARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE, THOUGH NOTIC E OF HEARING HAD BEEN GIVEN WELL IN ADVANCE. IT IS ALSO NOTED THAT ON THE LAST DATE OF HEARING I.E. ON 13.3.2013 ALSO NO ONE APPEARED TO REPRESENT THE CASE ON BEHALF OF ASSESSEE. IT IS FURTHER NOTED THAT ASSESSEE IN THE MEMORANDUM OF APPEAL M/S VARSHRAJ EXPORTS PVT. LTD. 7C, SENIOR ESTATE, PARSI PANCHAYAT, ROAD, ANDHERI (EAST) MUMBAI-400069. PAN:- AAACV4644 E DY . COMMISSIONER OF INCOME TAX, 8 (3) MUMBAI APPELLANT RESPONDENT DEPARTMENT BY. SHRI O.P. MEENA ASSESSEE BY: NONE ITA NO.1581 & 1582/MUM/2012 PAGE 2 OF 2 HAD NOT FILED THE GROUNDS OF APPEAL AND THERE WERE ALSO OTHER DEFECTS FOR WHICH THE DEFECT MEMO HAD BEEN ISSUED BY THE REGIST RY. BUT THESE DEFECTS HAVE NOT BEEN REMOVED BY ASSESSEE. IN THESE CIRCUMSTANCES IT CAN REASONABLY BE CONCLUDED THAT THE ASSESSEE IS NO T 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 HONBLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461) (AT PAGES 477/478). IN SUCH CASES WHERE AN APP ELLANT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON PROSECUTION AS H ELD BY HONBLE HIGH COURT OF MUMBAI IN CASE M/S. CHEMIPOL VS UNION OF INDIA IN EXCISE APPEAL NO. 62/2009. ON THE FACTS OF THIS CASE WE AR E CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON TODAY I.E. 19 TH JUNE 2013 SD/- SD/- ( VIVEK VARMA ) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 19 TH JUNE, 2013. SK, SR. P.S COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. THE DR, F BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI