INFOTECH SOLUTIONS P. LTD, V. ITO 5(2)(1),

ITA 3899/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9512 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 6 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 10-12-2012
• Assessment Year: misc
• Appeal Filed On: 13-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I, MUMBAI BEFORE SHRI DINESH KUMAR AGARWAL (J.M.) AND SHRI B. RAMAKOTAIAH (A.M.) ITA NO. 3899/MUM /2010 ASSESSMENT YEAR : 2005-06 M/S INFOTECH SOLUTIONS PVT. LTD., 70B, NALANDA, 62, PEDDER ROAD, MUMBAI 400 026. PAN AAACI1234P VS. INCOME TAX OFFICER 5(2)-1, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020. (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI MANOJ KUMAR DATE OF HEARING 10-12-2012 DATE OF PRONOUNCEMENT 10-12-2012 O R D E R PER DINESH KUMAR AGARWAL, J.M. THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED A GAINST THE ORDER DATED 29-4-2009 PASSED BY THE LD. CIT(A)- V, MUMBAI FOR THE ASSESSMENT YEAR 2005-06. 2. IN THIS CASE, HEARING WAS INITIALLY FIXED BEFOR E THE TRIBUNAL ON 23-5-2011. SINCE THE BENCH DID NOT FUNCTION, THE HE ARING WAS ADJOURNED TO VARIOUS DATES. FINALLY, THE NOTICE OF DATE OF HE ARING FIXING THE APPEAL ON 10-12-2012 WAS SENT TO THE ASSESSEE BY RPAD. HOW EVER, AT THE TIME OF HEARING NONE ATTENDED ON BEHALF OF THE ASSESSEE NOR FILED ANY ITA NO. 3899/MUM/2010 2 APPLICATION FOR ADJOURNMENT OF THE CASE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHATTACHARGEE AND ANR. (118 ITR 461) (AT PAGES 477/478) THAT APPEAL DOES NOT MEAN ONLY F ILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES W HERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY T HE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S. CHEMIPOL VS. UNION O F INDIA IN EXCISE APPEAL NO. 62 OF 2009. WE ARE CONVINCED THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE, THEREFORE , DISMISS THE APPEAL OF THE ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO A PPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFIC IENT CAUSE FOR NON- APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10-12-2012. SD/- ( B. RAMAKOTAIAH ) ACCOUNTANT MEMBER SD/- (DINESH KUMAR AGARWAL) JUDICIAL MEMBER MUMBAI, DATED : 10-12-2012 RK ITA NO. 3899/MUM/2010 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)V, MUMBAI 4. CIT- MC-V, MUMBAI. 5. DEPARTMENTAL REPRESENTATIVE, BENCH I, MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI