WADPACK PVT LTD, V. D.C.I.T.CIRCLE 12(5),

ITA 2176/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59657 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2007-2008
• Appeal Filed On: 16-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH -MUMBAI BEFORE SHRI R.S. PADVEKAR,(J.M.) AND SHRI RAJENDRA SINGH,(A.M.) ITA NO.2176/MUM/2011 ASSESSMENT YEARS : 07-08 WADPACK PVT. LTD. #SW-2, APPAREL PARK PHASE II, KIADB INDUSTRIAL AREA DODDABALLAPUR-561203 BANGALORE RURAL DISTRICT P.A. NO.(AAACW 0486 F) DY. COMMISSIONER OF INCOME TAX -12(5), BANGALORE. ( APPELLANT ) VS. ( RESPONDENT ) APPELLANT BY NONE RESPONDENT BY : : SHRI D.S. SUNDER SINGH DATE OF HEARING : 4/1/2012 DATE OF PRONOUNCEMENT : 4/1/2012 O R D E R PER RAJENDRA SINGH (AM) THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 1.12.2010 OF CIT(A) FOR THE ASSESSMENT YEAR 2007-08 . THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES ON SEVERAL GROUN DS HOWEVER, NO ONE APPEARED TO REPRESENT THE CASE ON THE DATE OF HEARI NG TODAY I.E. 4/1/2012 NOT ANY ADJOURNMENT APPLICATION HAS BEEN R ECEIVED. THE PERUSAL OF RECORDS SHOWS THAT THE ASSESSEE HAD BEEN GIVEN DATE OF HEARING LONG AGO ON ACKNOWLEDGEMENT SLIP OF FILING OF APPEAL. NEITHER ITA NO.2176/M/11 A.Y. : 07-08 2 SOMEONE HAS APPEARED ON BEHALF OF THE ASSESSEE NOR HAS ANY ADJOURNMENT APPLICATION BEEN RECEIVED. IT CAN, THERE FORE, BE REASONABLY BE CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE A ND ANR. (118 ITR 461) (AT PAGES 477/478). IN SUCH CASES WHERE A N APPELLANT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE PRO CEEDINGS FOR NON-PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUM BAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEA L NO.62/2009. ON THE FACTS OF THIS CASE WE ARE CONVINCED TH AT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE, TH EREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4/1/2012. SD/- SD/- (R.S. PADVEKAR) JUDICIAL MEMBER (RAJENDRA SINGH) ACCOUNTANT MEMBER MUMBAI, DATED: 4/1/2012. JV. ITA NO.2176/M/11 A.Y. : 07-08 3 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.