ERICA PHARMA P. LTD, MUMBAI V. DCIT (21), MUMBAI

ITA 2397/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62705 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 18-07-2012
• Assessment Year: 2007-2008
• Appeal Filed On: 25-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B JAYA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI I.P. BANSAL (JUDICIAL MEMBER) AND SHRI N.K. BILLAIYA (ACCOUNTANT MEMBER ) ITA NO.2397/MUM/2011 ASSESSMENT YEAR- 2007-08 M/S. ERICA PHARMA PVT. LTD., 80/A, GOVERNMENT INDUSTRIAL ESTATE, CHARKOP, KANDIVALI(W), MUMBAI-400 067 PAN-AABCR 1662H VS. THE DCIT(2)(1), MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI B. JAYA KUMAR DATE OF HEARING :18.07.2012 DATE OF PRONOUNCEMENT: 18.7.2012 O R D E R PER N.K. BILLAIYA (AM): THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT YEAR 2007-08 AGAINST ORDER OF LD. CIT(A)-21 DT. 20.12.2010 2. THE NOTICE OF HEARING FIXING THE APPEAL ON 18.7. 2012 WAS SENT TO ASSESSEE BY RPAD AND THE SAME WAS RETURNED BACK BY THE POSTAL AUTHORITIES WITH THE REMARK LEFT. THE ASSESSEE HAS NOT INTIMA TED THE REGISTRY REGARDING THE CHANGE OF ADDRESS, IF ANY. IN VIEW OF ABOVE, I T APPEARS THAT ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. HENCE T HIS APPEAL OF THE ASSESSEE IS LIABLE TO BE DISMISSED FOR NON-PROSECUTION. IN THIS REGARD, WE ARE SUPPORTED BY THE DECISION IN THE CASE OF CIT VS B.N. BHATTACH ARGEE 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. ITA NO. 2397/M/2011 2 4. IN THIS REGARD WE ARE ALSO SUPPORTED BY THE DECIS ION IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. 38 ITD 320 (DEL). 5. IN VIEW OF THE ABOVE AND ALSO CONSIDERING THE PRO VISION OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL OF THE A SSESSEE IS DISMISSED. 6. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSE D FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON 18 TH JULY, 2012. SD/- SD/- (I.P. BANSAL) (N.K. BILLAIYA ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 18 TH JULY, 2012 RJ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT-CONCERNED 4. THE CIT(A)-CONCERNED 5. THE DR E BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, I.T.A.T, MUMBAI