M/s Jebon Corporation, Bangalore V. Addl DIT, Bangalore

ITA 358/BANG/2011

• Counselvise Citation: 35821114 RSA 2011
• Duration Of Justice: 1 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-06-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-06-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 05-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: FARAHAT HUSSAIN QURESHI
• Assessee Lawyers: S RAMASUBRAMANIAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER I.T.A. NOS.357 TO 362/BANG/2011 (ASSESSMENT YEARS : 2001-02 TO 2006-07) M/S. JEBON CORPORATION, C/O MR. JAGANNATH BABU, C.A., FLAT NO.5, TIVATI MANOR, 61, KANAKAPURA ROAD, BASAVANAGUDI, BANGALORE-560 004 . APPELLANT. PAN AAABJ 0276H VS. ADDL. DIRECTOR OF INCOME TAX, (INTERNATIONAL TAXATION)-1(1), BANGALORE. .. RES PONDENT. APPELLANT BY : SHRI S. RAMASUBRAMANIAN. RESPONDENT BY : SHRI FARAHAT HUSSAIN QURESHI. DATE OF HEARING :13.06.2012. DATE OF PRONOUNCEMENT : 13.06.2012. O R D E R PER BENCH : THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE CONSOLIDATED ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-IV, BANGAL ORE DATED 23.05.2008. FOR THE ASSESSMENT YEARS 2001-02 TO 2006-07. 2. THESE APPEALS WERE FIXED FOR HEARING ON 31.1.12, 16.2.12, 19.4.12, 21.5.12 AND FINALLY FIXED FOR HEARING TODAY I.E. 13.06.2012. THE LEARN ED COUNSEL FOR THE ASSESSEE, IN THE COURSE OF EARLIER HEARINGS HAS SOUGHT ADJOURNMENTS ON THE GROUND THAT HE WAS AWAITING CERTAIN INSTRUCTIONS FROM THE ASSESSEE. AT THE TIM E OF HEARING TODAY I.E. 13.6.2012, THE 2 ITA NOS.357 TO 362/BANG/11 LEARNED COUNSEL FOR THE ASSESSEE FILED A MEMO SEEKI NG PERMISSION TO WITHDRAW FROM THE CASE FOR THE FOLLOWING REASONS WHICH ARE NARRATED I N HIS LETTER REPRODUCED AS UNDER : THE UNDERSIGNED WAS AUTHORIZED BY THE APPELLANT T O REPRESENT BEFORE THE HON'BLE TRIBUNAL IN ITA NOS.357 TO 362/B/11. THE U NDERSIGNED HAS BEEN TRYING TO GET INSTRUCTIONS FROM THE APPELLANT. IT APPEARS THAT THE APPELLANT HAS CLOSED ITS LIAISON OFFICE IN INDIA AND THERE IS NOB ODY IN INDIA TO FURNISH ANY INFORMATION. EVEN WHEN THE MAILS WERE SENT TO THE HEAD OFFICE AT SOUTH KOREA, THE RESPONSE HAD NOT BEEN PROPER AND ADEQUATE. HEN CE, WE ARE NOT IN A POSITION TO REPRESENT THE APPELLANT IN AN EFFECTIVE MANNER A ND DUE TO UNAVOIDABLE CIRCUMSTANCES, WE ARE FORCED TO WITHDRAW FROM THE C ASE. WE REQUEST THE HON'BLE TRIBUNAL TO PERMIT US TO RETIRE FROM THE CA SE. WE SINCERELY REGRET THE INCONVENIENCE CAUSED IN THIS REGARD. IN THIS VIEW OF THE MATTER, THE LEARNED COUNSEL FOR THE ASSESSEE REQUESTED TO WITHDRAW FROM THE CASE. THE LEARNED DEPARTMENTAL REPRESENTA TIVE SUBMITTED THAT HE HAS NO OBJECTION TO THE LEARNED COUNSEL FOR THE ASSESSEE W ITHDRAWING FROM THE CASE. HOWEVER, IN VIEW OF THE ADJOURNMENTS TAKEN, IT APPEARS THAT THE ASSESSEE IS NOT SERIOUS IN PURSUING THESE APPEALS AND THEREFORE THE SAME MAY BE DISMISS ED. 3. WE HAVE HEARD BOTH PARTIES AND HAVE CAREFULLY PE RUSED AND CONSIDERED THE MATERIAL ON RECORD. IN VIEW OF THE SUBMISSIONS OF THE LEARN ED COUNSEL FOR THE ASSESSEE VIDE HIS LETTER DT.13.6.2012, WE FIND THAT THE ASSESSEE DOES NOT APPEAR TO BE SERIOUS IN PURSUING SIX APPEALS NOW BEFORE US AND THEREFORE IN ACCORDANCE W ITH THE DECISION IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD., (38 ITD 320)(DEL) WE TREAT THESE APPEALS ARE DISMIS SED FOR NON- PROSECUTION. 4. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JUNE, 2012. SD/- SD/- (N.V. VASUDEVAN) (JASON P BOAZ) JUDICIAL MEMBER ACCOUNTANT MEMB ER BANGALORE, DATED: 13.06.2012. *REDDY GP 3 ITA NOS.357 TO 362/BANG/11 COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, - B BENCH. 6. GUARD FILE. (TRUE COPY ) BY ORDE R SR. PRIVATE SECRETARY, ITAT, BANGALORE .