LAXMI CENTRE, MUMBAI V. ITO 18(2)(2), MUMBAI

ITA 3149/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1963 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 28-11-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 13-05-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G MUMBAI BEFORE SHRI D.MANMOHAN[VICE PRESIDENT] & SHRI RAJENDRA SINGH, AM & I.T.A.NO.3149/MUM/2009 - A.Y 2005-06 M/S LAXMI CENTRE, 36/40, ARCADE, MAHALAXMI BRIDGE, MAHALAXMI, MUMBAI 400 034. PAN NO.AAAFL 1029 N VS. INCOME TAX OFFICER 18 (2)(2), MUMBAI. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MR. MOHD. USMAN. O R D E R PER RAJENDRA SINGH, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER DATED 18-2-2009 OF THE CIT[A] FOR THE A.Y 2005-06. THE A SSESSEE IN THIS APPEAL HAD DISPUTED THE DISALLOWANCE OF VARIOUS EXP ENSES AS WELL AS THE TREATMENT OF INTEREST INCOME AS INCOME FROM OTH ER SOURCES. HOWEVER, NO ONE APPEARED TO REPRESENT THE CASE WHEN THE APPEAL CAME UP FOR HEARING ON 28-4-2010. ON THE EARLIER DA TE OF HEARING ON 9- 3-2010 THE CASE COULD NOT BE HEARD AS THE COUNSEL F OR THE ASSESSEE HAD SOUGHT ADJOURNMENT TO 28-4-2010 WHICH WAS ALLOW ED, BUT ON THE APPOINTED DATE OF HEARING I.E. 28-4-2010 NEITHER SO ME ONE APPEARED ON BEHALF OF THE ASSESSEE NOR ANY ADJOURNMENT APPLI CATION HAD BEEN RECEIVED. IT CAN, THEREFORE, BE REASONABLY CONCLUDE D THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. 2 2. IN SUCH CASES COURTS AND TRIBUNALS HAVE THE IN HERENT POWER TO DISMISS THE PROCEEDINGS FOR NON PROSECUTION AS HELD BY THE HON'BLE HIGH COURT OF MUMBAI IN THE CASE OF CHEMIPOL VS. U. O.I IN ORDER DATED 17-9-2009 IN EXCISE APPEAL NO.62 OF 2009. ON THE FA CTS OF THE CASE, WE ARE CONVINCED THAT THIS IS A FIT CASE FOR DISMIS SAL FOR NON- PROSECUTION AND, ACCORDINGLY, WE DISMISS THE APPEAL AS UNADMITTED. 3. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DI SMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON TH IS 28 TH DAY OF APRIL, 2010. SD/- SD/- (D.MANMOHAN) (RAJENDRA SINGH) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI: 28 TH APRIL, 2010. P/-*