ESKAYPAPER PRODUCTS INDIA P. LTD, MUMBAI V. ITO 10((3)(1), MUMBAI

ITA 2849/MUM/2010

• Counselvise Citation: 284919914 RSA 2010
• Duration Of Justice: 1 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 10-10-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 09-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T T JACOB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH: MUMBAI BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER ITA NO.2849/MUM/2010 (ASSESSMENT YEAR: 2007-08) M/S. ESKAY PAPER PRODUCTS INDIA PVT. LTD., C/O. SHANKARLAL JAIN & ASSOCIATES, 12, ENGINEERING BUILDING, 265, PRINCESS STREET, MUMBAI -400 002 ....... APPELLANT VS INCOME-TAX OFFICER 10(3)(1), MUMBAI ..... RESPONDENT PAN: AAACE 1474 H APPELLANT BY: NONE RESPONDENT BY: SHRI T.T. JACOB DATE OF HEARING: 10.10.2011 DATE OF PRONOUNCEMENT: 10.10.2011 O R D E R PER R.S. PADVEKAR, JM THIS APPEAL IS FILED BY THE ASSESSEE CHALLENGING TH E IMPUGNED ORDER OF THE LD. CIT (A) -22, MUMBAI DATED 05.03.20 10 FOR THE A.Y. 2007-08. 2. FIRST NOTICE OF HEARING IN THIS CASE WAS SENT TO THE ASSESSEE ON 14.02.2011 FIXING THE DATE OF HEARING ON 8.03.2011 AND THE SAID NOTICE WAS DULY SERVED ON THE ASSESSEE. THEREAFTER HEARIN G WAS FIXED ON 12.05.2011, BUT NONE APPEARED ON BEHALF OF THE ASSE SSEE. THE FRESH NOTICE OF HEARING WAS ISSUED BY RPAD DATED 24.05.20 11 FIXING THE DATE ON 4.07.2011 AND AS THE BENCH DID NOT FUNCTION ON THAT DATE THE CASE WAS ADJOURNED TO 1.08.2011 AND THEN TO 10.10.2 011. ON THE DATE FIXED FOR HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE AND ITA 2849/MUM/2010 M/S. ESKAY PAPER PRODUCTS INDIA PVT. LTD. 2 ASSESSEE HAS NOT EVEN FILED AN APPLICATION FOR ADJO URNMENT. WE ARE THEREFORE, OF THE OPINION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE, THEREFORE, FOLLOWING TH E DECISION OF THE HONBLE HIGH COURT OF MADHYA PRADESH IN THE CASE OF TUKOJIRAO HOLKAR VS. CWT (223 ITR 480)(MP) AS WELL AS THE DECISION O F THE ITAT DELHI BENCH IN THE CASE OF MULTIPLAN (INDIA) PVT. LTD. (3 8 ITD 320)(DEL) DISMISS THE APPEAL AS NON-ADMITTED. 3. IN THE CASE OF CIT VS. B. N. BHATTACHARGEE & ANO THER, (1979) 118 ITR 461 (SC), THEIR LORDSHIPS OF SUPREME COURT AT PAGE 477-78 HAS HELD THAT THE APPEAL DOES NOT MERELY MEAN FILIN G OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. WE, THERE FORE, CONSTRAINED TO PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THE APPEAL. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 1 0TH OCTOBER 2011. SD/- SD/- ( RAJENDRA SINGH ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE : 10TH OCTOBER, 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)-22, MUMBAI. 4) THE CIT-10, MUMBAI. 5) THE D.R. J BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN ITA 2849/MUM/2010 M/S. ESKAY PAPER PRODUCTS INDIA PVT. LTD. 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 10.10.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 10.10.2011 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER