SHREE RAJ TRAVELS AND TOURS LTD, MUMBAI V. ITO 25(20(1), MUMBAI

ITA 3085/MUM/2010

• Counselvise Citation: 308519914 RSA 2010
• Duration Of Justice: 1 year(s) 4 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 06-09-2011
• Assessment Year: 2000-2001
• Appeal Filed On: 20-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J : MUMBAI BEFORE SHRI D.K. AGARWAL, (JUDICIAL MEMBER) AND SHRI RAJENDRA SINGH,(ACCOUNTANT MEMBER) ITA NO.3085/MUM/2010 ASSESSMENT YEAR : 2000-01 M/S. SHREE RAJ TRAVELS AND TOURS LTD. CHOWPATTY VIEW BUILDING GROUND FLOOR, SVP ROAD MUMBAI-400 007. ..( APPELLANT ) P.A. NO. (AAECS 9760 N) VS. DY. COMMISSIONER OF INCOME TAX -5(3) MUMBAI-. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI D. S. SUNDER SINGH DATE OF HEARING : 6.9.11 DATE OF PRONOUNCEMENT : 6 TH SEPTEMBER, 2011 O R D E R PER RAJENDRA SINGH (AM). THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 12.3.2009 OF CIT(A) FOR THE ASSESSMENT YEAR 2000-01 . THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES ON SEVERAL GROUNDS. HOWE VER, NO ONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE WHE N THE APPEAL CAME UP FOR HEARING TODAY (6.9.2011). THOUGH THE NOTICE OF HEAR ING HAD BEEN SENT WELL IN ADVANCE NEITHER SOMEONE HAS APPEARED ON BEHALF OF T HE ASSESSEE NOT ANY ADJOURNMENT HAS BEEN SOUGHT. IT CAN BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. THE APPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO P URSUING IT EFFECTIVELY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATAC HARJEE AND ANR. (118 ITR 461) (AT PAGES 477/478). IN SUCH CASES WHERE A N APPELLANT IS NOT ITA NO.3085/M/2010 A.Y:00-01 2 INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON-PROSECUTION AS HELD 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 THIS CASE WE ARE CONVI NCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE, THEREFO RE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 2. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6.9.2011. SD/- SD/- (D.K. AGARWAL) (RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 6.9.2011. 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.