M/s. Motorol Speciality Oil Ltd., Baroda V. The Dy.CIT.,Circle-4, Baroda

ITA 326/AHD/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50613 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-09-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 02-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, D BENCH, AHMEDABAD BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO. 326, 327, 719/ AHD/2009 (ASSESSMENT YEAR 2003-04, 2003-04 & 2004-05) MOTOROL SPECIALITY OILS LTD., 19, KALPANA SOCIETY, RACE COURSE CIRCLE, BARODA-7 VS. ITO, WARD 4(1), BARODA PAN/GIR NO. : AAACR8989G (APPELLANT) .. (RESPONDENT) APPELLANT BY: NONE RESPONDENT BY: SHRI O P BATHEJA, DR DATE OF HEARING: 20.09.2011 DATE OF PRONOUNCEMENT: 20.09.2011 O R D E R PER BENCH:- ALL THESE THREE APPEALS OF THE ASSESSEE ARE DIRECT ED AGAINST TWO SEPARATE ORDERS OF LD. CIT(A) III, BARODA DATED 14. 11.2008 FOR THE ASSESSMENT YEARS 2002-03 & 2003-04 AND DATED 02.12. 2008 FOR THE ASSESSMENT YEAR 2004-05. 2. NOTICE OF HEARING WAS SENT TO THE ASSESSEE BY RE GISTERED POST ON THE ADDRESS PROVIDED BY THE ASSESSEE IN FORM 36, WHICH HAS COME BACK UNSERVED WITH THE REMARKS OF POSTAL AUTHORITIES LE FT. NO CHANGE IN ADDRESS HAS BEEN INTIMATED BY THE ASSESSEE TO THE T RIBUNAL. FROM THE ABOVE, IT IS INFERRED THAT THE ASSESSEE IS NOT INTE RESTED IN PURSUING ITS APPEALS AND HENCE, THE SAME ARE LIABLE TO BE DISMIS SED FOR NON PROSECUTION. IN OUR ABOVE VIEW, WE FIND SUPPORT FRO M THE FOLLOWING DECISIONS:- I.T.A.NO.326,327,719 /AHD/2009 2 3. IN THE CASE OF CIT VS B.N. BHATTACHARGEE AND ANO THER, REPORTED IN 118 ITR 461 (RELEVANT PAGES 477 AND 478) WHEREIN TH EIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING O F THE APPEAL BUT EFFECTIVELY PURSUING IT. 4. IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V S CWT; 223 ITR 480 (M.P.) WHILE DISMISSING THE REFERENCE MADE AT T HE INSTANCE OF THE ASSESSEE IN DEFAULT MADE FOLLOWING OBSERVATION IN T HEIR ORDER:- IF THE PARTY, AT WHOSE INSTANCE THE REFERENCE IS M ADE, FAILS TO APPEAR AT THE HEARING, OR FAILS IN TAKING STEPS FOR PREPARATI ON OF THE PAPER BOOKS SO AS TO ENABLE HEARING OF THE REFERENCE, THE COURT IS NOT BOUND TO ANSWER THE REFERENCE. 5. IN THE CASE OF CIT VS MULTIPLAN INDIA LIMITED; 3 8 ITD 320 (DEL), THE APPEAL WAS FILED BY THE REVENUE BEFORE THE TRIB UNAL, WHICH WAS FIXED FOR HEARING. BUT ON THE DATE OF HEARING, NOBODY RE PRESENTED THE REVENUE/APPELLANT NOR ANY COMMUNICATION FOR ADJOURN MENT WAS RECEIVED. THERE WAS NO COMMUNICATION OR INFORMATION AS TO WHY THE REVENUE CHOSE TO REMAIN ABSENT ON DATE. THE TRIBUNAL ON THE BASI S OF INHERENT POWERS, TREATED THE APPEAL FILED BY THE REVENUE AS UNADMITT ED IN VIEW OF THE PROVISIONS OF RULE 19 OF THE APPELLATE TRIBUNAL RUL ES, 1963. 6. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSE SSEE ARE DISMISSED FOR NON PROSECUTION. 7. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEAR ING I.E. 20 TH SEP., 2011. SD./- SD./- (BHAVNESH SAINI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED : 20.09.2011 SP I.T.A.NO.326,327,719 /AHD/2009 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD 1. DATE OF DICTATION 20/9 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 20/09/11OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S.20/9 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 20/09/2011 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.21/09 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 22/09/2011 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. ..