UNIMED TECHNOLOGIES LTD, GUJRAT V. ACIT CEN CIR 32, MUMBAI

ITA 2894/MUM/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 62170 (ITAT-MUMBAI)
• Duration Of Justice: 42 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-04-2012
• Appeal Filed By: Assessee
• Assessment Year: misc
• Appeal Filed On: 01-01-1970
• Court: TRIBUNAL
• Department Lawyers: M RAJAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES F, MUMBAI BEFORE SHRI RAJENDRA SINGH, A.M. AND SHRI VIJAY P AL RAO, J.M. ITA NO. : 2894/MUM/2011 ASSESSMENT YEAR : 2007-08 UNIMED TECHNOLOGIES LTD. BASKA-UJETHI ROAD, HALOL TALUKA, PANCHMAHAL DISTRICT GUJARAT-400 020. PAN NO: AAACU 2965 P ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-32 MUMBAI. (APPELLANT) VS. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI M. RAJAN DATE OF HEARING : 10.4.2012 DATE OF PRONOUNCEMENT : 10.4.2012 O R D E R PER RAJENDRA SINGH, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER D ATED 3.2.2011 OF CIT(A) FOR ASSESSMENT YEAR 2007-08. THE ASSE SSEE IN THIS APPEAL HAS RAISED DISPUTES ON SEVERAL GROUNDS. HOWEVER N O ONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARI NG OF THE APPEAL TODAY (10.4.2012) TO ARGUE THE CASE, THOUGH TH E NOTICE OF HEARING HAD BEEN GIVEN WELL IN ADVANCE BY REGISTERED POST WHICH HAD NOT BEEN RETURNED BY POSTAL AUTHORITIES, NOR ANY ADJO URNMENT APPLICATION HAS BEEN RECEIVED FROM THE ASSESSEE. IT CAN, TH EREFORE, BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN ITA NO. 2894/M/11 A.Y.07-08 2 PROSECUTING THE APPEAL. THE APPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461) (AT PAGES 477/478). IN SUCH CASES WHERE AN APPELLA NT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL H AVE INHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON-PROSECUTION AS HEL D BY HONBLE HIGH COURT OF MUMBAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62/2009. ON THE FACTS OF T HIS CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING TH E APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMI TTED. 2. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.4.2012. SD/- SD/- ( VIJAY PAL RAO) JUDICIAL MEMBER (RAJENDRA SINGH) ACCOUNTANT MEMBER MUMBAI, DATED: 10.4.2012. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.