AUTOBAHN ENTERPRISESP. LTD, MUMBAI V. ACIT CEN CIR 45, MUMBAI

ITA 2794/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49023 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-05-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 09-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI BEFORE SHRI R.S. SYAL, A.M. AND SHRI V. DURGA RAO, J.M. ITA NO. 2794/MUM/2010 ASSESSMENT YEAR: 2003-04 AUTOBAHN ENTERPRISES P. LTD., APPELLANT GR. FLOOR, MARATHA UDYOG BHAVAN, APPASAHEB MARATHA MARG, PRABHADEVI, MUMBAI. (PAN AADCA5326M) VS. ASSTT. COMMISSIONER OF INCOME TAX, RESPONDENT AAYAKAR BHAVAN, RS.NO. 659, MK ROAD, CHURCHGATE, MUMBAI 400 020. APPELLANT BY : NONE RESPONDENT BY : MR. RAJARSHI DWIVEDY . ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF CIT(A)- 38, MUMBAI, PASSED ON 15/01/2010 FOR THE ASSESSMENT YEAR 2003-04. 2. IN THIS CASE, THE CASE IS FIXED FOR HEARING ON 3 0/03/2011, ON WHICH DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THE CASE ADJOURNED TO 05/05/2011, FOR WHICH NOTICE OF HEARIN G WAS SENT BY RPAD. ON 05/05/2011, NEITHER THE ASSESSEE APPEARED NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES N OT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES ITA NO. 2794/M/2010 AUTOBAHN ENTERPRISES 2 WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL 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, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DI SMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, BOTH THE APPEAL OF THE ASSESSEE I S DISMISSED PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 20 TH MAY, 2011. SD/- SD/- (R.S. SYAL) (V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 20 TH MAY, 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, A BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI. KV