HINDUSTAN POLYAMIDES & FIBRES LTD, MUMBAI V. ACIT CIR 6(3), MUMBAI

ITA 2459/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 48653 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 11-04-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 30-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES H : MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA. NO. 2459/MUM/2010 ASSESSMENT YEAR 2004-2005 HINDUSTAN POLYAMIDES & FIBRES LTD. MUMBAI 400 013 PAN AAACH3757J VS. ACIT, CIRCLE 6 (3) MUMBAI 400 020 (APPELLANT) (RESPONDENT) FOR APPELLANT : -NONE- FOR RESPONDENT : SHRI R.K. GUPTA ORDER PER V.DURGA RAO, J.M. 1. THIS IS AN APPEAL FILED AT THE INSTANCE OF THE ASSESSEE- COMPANY AGAINST THE ORDER OF THE CIT(A)-12, MUMBAI DATED 11-12- 09 FOR THE ASSESSMENT YEAR 2004-2005. 2. IN THIS CASE, THE HEARING WAS ADJOURNED FROM 28 /12/10 TO 23/02/11 AND FROM 23/02/11 TO 11/04/11 DUE TO NON-F UNCTION OF THE BENCH. ON THE LAST OCCASION I.E. ON 11/04/11, N EITHER THE ASSESSEE APPEARED NOR THERE WAS ANY REQUEST FOR ADJ OURNMENT. IN THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE ASS ESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN H ELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHAR GEE & ANR., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING O F MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS . UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. THEREFORE, R ESPECTFULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPE AL OF THE ASSESSEE FOR WANT OF PROSECUTION. ITA NO. 2459/MUM/10 HINDUSTAN POLYAMIDES & FIBRES LTD. 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27-4-2011. SD/- SD/- (R.S.SYAL) (V.DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI DATE 27 TH APRIL, 2011 VBP/- COPY TO 1. HINDUSTAN POLYAMIDES & FIBRES LTD. 1004 PENINSUL A TOWERS, 10 TH FLOOR, PENINSULA CORPORATE PARK, GANPATRAO KADAM M ARG, LOWER PAREL, MUMBAI 400 013 PAN AAACH3757J 2. ACIT, CIRCLE 6 (3), 5 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 020. 3. CIT(A)-12, MUMBAI 4. CIT, CITY-6, MUMBAI 5. DR H BENCH 6. GUARD FILE (TRUE COPY) BY ORDER ASST. REGISTRAR, ITAT, MUMBAI BENCHES MUMBAI