SUDARSHAN FISCAL SERVICES P. LTD, MUMBAI V. ACIT 2(3), MUMBAI

ITA 3600/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55124 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 08-09-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 06-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SUNDAR SINGH
• Keywords: Reassessment proceedings

Judgement Text

1 ITA NO.3600/MUM/2010 M/S. SUDARSHAN FISCAL SERVICES PVT. LTD. 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.3600/MUM/2010 ASSESSMENT YEAR : 2005-06 M/S. SUDARSHAN FISCAL SERVICES PVT. LTD. 201, KRISHNA KUNJ, V.L. MEHTA MARG, VILE PARLE (W), MUMBAI-400 056 PAN NO: AAACS 8224 K VS. A.C.I.T. - 2(3) AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400 020 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI D. S. SUNDAR SINGH DATE OF HEARING : 08 .0 9 .2011 DATE OF PRONOUNCEMENT : 08.09.2011 O R D E R PER RAJENDRA SINGH (AM) THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 02.03.2010 OF THE LD. CIT(A) FOR THE ASSESSMENT YEA R 2005-06. THE ASSESSEE IN THIS APPEAL HAD DISPUTED THE DISALLOWAN CE OF EXPENSES U/S.14 OF THE I.T. ACT IN ADDITION TO CHALLENGING THE LEGA LITY OF REASSESSMENT PROCEEDINGS. HOWEVER AT THE TIME OF HEARING OF THE APPEAL NONE APPEARED ON BEHALF OF THE ASSESSEE TO REPRESENT THE CASE THO UGH THE NOTICE OF HEARING HAD BEEN SENT IN ADVANCE. NEITHER SOMEONE HAS APPEA RED ON BEHALF OF THE ASSESSEE NOT ANY ADJOURNMENT APPLICATION HAS BEEN R ECEIVED. IT CAN 2 ITA NO.3600/MUM/2010 M/S. SUDARSHAN FISCAL SERVICES PVT. LTD. THEREFORE, BE REASONABLY CONCLUDED THAT THE ASSESSE E IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL DOES NOT MEAN ON LY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVE LY 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 APPELLANT I S NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHEREN T 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 EXCI SE APPEAL NO.62/2009. ON THE FACTS OF THIS CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. WE, THEREFORE, 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 08.9.2011. SD/- SD/- (D.K. AGARWAL) (RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 08.09.2011 COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T. 4. CIT (A) 5. THE DR, J - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI ROSHANI