M/S. SHRUTI BUILDERS, MUMBAI V. THE ACCIT 25(1), MUMBAI

ITA 2482/MUM/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1696 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 24-05-2011
• Assessment Year: 1989-1990
• Appeal Filed On: 09-04-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NAVEEN GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E : MUMBAI BEFORE SHRI D.MANMOHAN, HONBLE VICE PRESIDENT AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA. NO. 2084/MUM/2006 - ASSESSMENT YEAR 1989-90 ITA. NO. 2482/MUM/2008 - ASSESSMENT YEAR 1989-90 ITA. NO. 2483/MUM/2008 - ASSESSMENT YEAR 1989-90 ITA. NO. 2484/MUM/2008 - ASSESSMENT YEAR 1989-90 M/S. SHRUTI BUILDERS, C/O. SURENDRA RANE, A-2 SHALINI SADAN, 1 ST D.P. LINK ROAD, BORIVLI (W), MUMBAI 103 PAN AASFS-0979-E VS. A.C. CIT 25(1), C./11, 2 ND FLOOR, PRATYKSHA KAR BHAVAN, BANDRA-KURLA COMPLEX, MUMBAI 051. (APPELLANT) (RESPONDENT) FOR ASSESSEE : -NONE- FOR REVENUE : SHRI NAVEEN GUPTA ORDER PER D. MANMOHAN, V.P. 1. THESE APPEALS, BY THE ASSESSEE, PERTAIN TO THE ASSESSMENT YEAR 1989-90. AS COULD BE NOTICED FROM LETTER DATED 3-5-2010, THE ASSESSEE WAS AWARE OF THE DATE OF FIXATION OF THE A PPEALS. BUT TODAY NO ONE APPEARED ON BEHALF OF THE ASSESSEE. OUT OF 4 AP PEALS, THREE WERE DISMISSED FOR NON-APPEARANCE VIDE ORDER DATED 27 TH JULY, 2009 BUT AT THE REQUEST OF THE ASSESSEE, FOR THE REASONS STATED IN THE AFFIDAVIT FILED ALONG WITH THE MISCELLANEOUS APPLICATIONS, THE TRIBUNAL R ECALLED ITS EARLIER ORDER IN THE INTEREST OF JUSTICE AND DIRECTED THE R EGISTRY TO POST THE APPEALS FOR FRESH HEARING. DESPITE SUCH RE-FIXATION OF PENALTY APPEALS, BY CLUBBING THE QUANTUM APPEALS ALSO, ASSESSEE DID NOT SHOW ANY INTEREST IN APPEARING BEFORE TRIBUNAL ON THE DATE FIXED FOR HEARING. WE THEREFORE, PRESUME THAT ASSESSEE IS NOT INTERESTED IN PROSECUT ING THE APPEALS. IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA & ANR. DATED 17-0 9-2009 2 IN CENTRAL EXCISE APPEAL NO.62 OF 2009 , THE HONBLE BOMBAY HIGH COURT OBSERVED THAT IF AN ASSESSEE DOES NOT APPEAR ON THE DATE FIXED FOR HEARING, APPEALS CAN BE DISMISSED IN LIMINI. IN THE LIGHT OF AFORECITED DECISION, AND BEARING IN MIND THAT NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE FIXED FOR HEARING, WE DISMISS THE APPEALS FILED BY THE ASSESSEE FOR NON-PROSECUTION. PRONOUNCED ACCORDINGLY IN THE OPEN COURT. SD/- SD/- (PRAMOD KUMAR) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATE 11 TH JUNE, 2010. VBP/- COPY TO 1. M/S. SHRUTI BUILDERS, C/O. SURENDRA RANE, A-2 S HALINI SADAN, 1 ST D.P. LINK ROAD, BORIVLI (W), MUMBAI 103 PAN AASFS-0979-E 2. A.C. CIT 25(1), C/11, 2 ND FLOOR, PRATYKSHA KAR BHAVAN, BANDRA-KURLA COMPLEX, MUMBAI 051. 3. CIT (A)-XXV, MUMBAI. 4. CIT, MUMBAI CITY-25, MUMBAI. 5. D.R. E BENCH 6. GUARD FILE. (TRUE COPY) BY ORDER ASST. REGISTRAR, ITAT, MUMBAI BENCHES MUMBAI. 3 SNO DATE INITIALS 1 DRAFT DICTATED ON 10-06-2010 SR.P.S. 2. DRAFT PLACED BEFORE AUTHOR 11-06-2010 SR.P.S. 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 11-06-2010 A.M. 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 11-06 -2010 A.M 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.P.S. 6. KEPT FOR PRONOUNCEMENT ON SR.P.S. 7. FILE SENT TO THE BENCH CLERK SR.P.S. 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER