AMAR REMEDIES LTD, MUMBAI V. ACIT 5(1), MUMBAI

ITA 1964/MUM/2010

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 72001 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-12-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 11-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M L PERUMAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI . . , !'#$ , % & BEFORE SHRI B.R. MITTAL, JM AND SHRI N.K. BILLAIYA, AM ./ I.T.A. NO. 1964/MUM/2010 ( ' ' ' ' / ASSESSMENT YEAR : 2006-07 M/S.AMAR REMEDIES LTD., SANE GURUJI PREMISES, BLOCK NO. 3, 2 ND FLOOR, 386, S.V. SARVARKAR MARG, PRABHADEVI, WORLI MUMBAI-400 025 / VS. THE ACIT-5(1), AAYAKAR BHAVAN, MUMBAI-400 020 ( % ./ )* ./ PAN/GIR NO. : AAACA 3774G ( (+ / APPELLANT ) .. ( ,-(+ / RESPONDENT ) (+ . / APPELLANT BY: NONE ,-(+ / . / RESPONDENT BY : SHRI M.L.PERUMAL / 01% / DATE OF HEARING : 30.12.2013 23' / 01% / DATE OF PRONOUNCEMENT : 30.12.2013 4 / O R D E R PER N.K. BILLAIYA, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-9, MUMBAI DT.19.01.2010 PERTAINING TO A.Y. 2006-07. 2. THE NOTICE WAS GIVEN TO THE ASSESSEE FIXING THE DATE OF HEARING ON 30.12.2013 THROUGH RPAD. BUT NO ONE APPEARED ON BE HALF OF THE ITA NO. 1964/M/2010 2 ASSESSEE AND NO APPLICATION FOR ADJOURNMENT HAS BEE N FILED. IN VIEW OF ABOVE, IT APPEARS THAT ASSESSEE IS NOT INTERESTED I N PROSECUTING THIS APPEAL. HENCE THIS APPEAL OF THE ASSESSEE IS LIABLE TO BE D ISMISSED FOR NON- PROSECUTION. IN THIS REGARD, WE ARE SUPPORTED BY T HE DECISION IN THE CASE OF CIT VS B.N. BHATTACHARGEE AND ANOTHER, REPORTED IN 118 ITR 460 (RELEVANT PAGES 477 & 478) WHEREIN THEIR LORDSHIPS HAVE HELD THAT: THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT. 4. IN THIS REGARD WE ARE ALSO SUPPORTED BY THE DECI SION IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. 38 ITD 320 (DEL). 5. IN VIEW OF THE ABOVE AND ALSO CONSIDERING THE PR OVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL OF TH E ASSESSEE IS DISMISSED. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED FOR NON- PROSECUTION. 5 06 50 / 7 %5) ORDER PRONOUNCED IN THE OPEN COURT ON 30.12.2013 . 4 / 3' % 7 86 30.12..2013 3 / 9 SD/- SD/- (B.R. MITTAL ) (N.K. BILLAIYA) /JUDICIAL MEMBER % / ACCOUNTANT MEMBER MUMBAI; 8 DATED 30.12.2013 . . ./ RJ , SR. PS ITA NO. 1964/M/2010 3 4 4 4 4 / // / ,0! ,0! ,0! ,0! :!'0 :!'0 :!'0 :!'0 / COPY OF THE ORDER FORWARDED TO : 1. (+ / THE APPELLANT 2. ,-(+ / THE RESPONDENT. 3. ; ( ) / THE CIT(A)- 4. ; / CIT 5. !<9 ,0 , , / DR, ITAT, MUMBAI 6. 9= > / GUARD FILE. 4 4 4 4 / BY ORDER, -!0 ,0 //TRUE COPY// ? ?? ? / @ @ @ @ ) ) ) ) (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI DATE INITIALS 1. DRAFT DICTATED ON: 30.12.13 SR. PS/PS 2. DRAFT PLACED BEFORE AUTHOR: 30.12.2013 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. ORDER PRONOUNCED ON: SR. PS/PS 7. FILE SENT TO THE BENCH CLERK: 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK: SR. PS/PS 9. DATE ON WHICH FILE GOES TO AR 10. DATE OF DISPATCH OF ORDER: