SDL STEEL PVT LTD, THANE V. I.T.O. 7(2)(2), MUMBAI

ITA 2279/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8729 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 25-10-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 21-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V KRISHNMOORTH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI E BENCH MUMBAI BENCHES, MUMBAI BEFORE SHRI D. MANMOHAN (VICE PRESIDENT) AND SHRI RAJENDRA (ACCOUNTANT MEMBER) ITA NO. : 2279/MUM/2011 ASSESSMENT YEAR : 2007-08 M/S. SDL STEEL PVT. LTD. 21-53-A, BRINDAVAN SOC., THANE (W) 400601 PAN NO. AAACS9479E VS. ITO WARD 7(2)(2) MUMBAI : 400007 (APPELLANT ) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MR. V. KRISHNMOORTH DATE OF HEARING : 25.10.2012 DATE OF PRONOUNCEMENT : 25.10.2012 ORDER PER RAJENDRA, A.M. THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDE R DT. 21.10.2010 OF THE CIT(A)-13, MUMBAI ON THE FOLLOWING GROUNDS: I FIRST GROUND OF APPEAL : 1. THE COMMISSIONER OF INCOME TAX (A) ERRED IN CONFIRM ING DISALLOWANCE OF ELECTRICITY EXPENSES OF RS.52,27,316. 2. HE FAILED TO APPRECIATE THAT THE ELECTRICITY EXPENS ES ALLOWABLE AS EXPENSES. 3. THE APPELLANT PRAYS THAT THE DISALLOWANCE OF ELECTR ICITY EXPENSES OF RS.52,27,316 BE DELETED. II SECOND GROUND OF APPEAL : 1. THE COMMISSIONER OF INCOME TAX (A) ERRED IN CONFIRM ING DISALLOWANCE OF TRANSPORTATION EXPENSES OF RS.10,75,721. 2. HE FAILED TO APPRECIATE THAT THE TRANSPORTATION EXP ENSES ALLOWABLE AS EXPENSES. 3. THE APPELLANT PRAYS THAT THE DISALLOWANCE OF TRANSP ORTATION EXPENSES OF RS.10,75,721 BE DELETED. ITA NO. : 2279/MUM/2011 M/S. SDL STEEL PVT. LTD. 2 III THIRD GROUND OF APPEAL : 1. THE COMMISSIONER OF INCOME TAX (A) ERRED IN CONFIRM ING DISALLOWANCE OF RS.2,55,117 (BEING 10% OF 25,51,175) ON ACCOUNT OF SALARY EXPENSES. 2. HE FAILED TO APPRECIATE THAT THE EXPENDITURE WERE A LLOWABLE AS EXPENSES. 3. THE APPELLANT PRAYS THAT THE DISALLOWANCE OF EXPEND ITURE OF RS.2,55,117 BE DELETED. 2. ON 25.10.2012 WHEN THE CASE TAKEN UP FOR HE ARING NO ONE APPEARED ON BEHALF OF ASSESSEE. NOR THERE WAS ANY APPLICATION F OR ADJOURNMENT. FROM THE RECORDS AVAILABLE IT IS FOUND THAT FIRSTLY ON 10.01 .2012, THE APPEAL WAS FIXED FOR HEARING BUT NONE WAS PRESENT ON BEHALF OF ASSESSEE AND HENCE THE SAME WAS ADJOURNED TO 04.04.2012. AGAIN ON 04.04.2012 NONE APPEARED ON BEHALF OF ASSESSEE BECAUSE THE C.A. OF ASSESSEE WHO WAS ATTEN DING THIS MATTER WAS OUT OF TOWN AND AT THE REQUEST OF THE ASSESSEE THE SAME WA S ADJOURNED TO 21.06.2012. AS THE BENCH DID NOT FUNCTIONED ON 21.06.2012, THE SAM E WAS ADJOURNED TO 25.10.2012. IN VIEW OF THESE FACTS, IT APPEARS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL. HENCE THIS APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON- PROSECUTION. IN THIS REGARD, WE ARE SUPPO RTED BY THE 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 APP EAL BUT EFFECTIVELY PURSUING IT. 3. IN THIS REGARD WE ARE ALSO SUPPORTED BY THE DECISIO N IN THE CASE OF CIT VS MULTIPLAN INDIA (P) LTD., 38 ITD 320 (DEL). 4. IN VIEW OF THE ABOVE, AND ALSO CONSIDERING THE PROVISION OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL OF THE ASSES SEE IS DISMISSED. ITA NO. : 2279/MUM/2011 M/S. SDL STEEL PVT. LTD. 3 5. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMIS SED FOR NON- PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER, 2012 SD/- (D. MANMOHAN) VICE PRESIDENT SD/- (RAJENDRA) ACCOUNTANT MEMBER PLACE: MUMBAI DATED: 25 TH OCTOBER, 2012 RASIKA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME TAX 1, MUMBAI 4. THE COMMISSIONER OF INCOME TAX, MUMBAI 5. THE DEPARTMENTAL REPRESENTATIVE, BENCH E MUMBA I //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI