ROHIT MOHIT CONSTRUCTION CORPN, MUMBAI V. ACIT 24(3), MUMBAI

ITA 4087/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 49170 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 19-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C G K NAIR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D, MUMBAI BEFORE SHRI PRAMOD KUMAR, A.M. AND SHRI V. DURGA R AO, J.M. ITA NO. 4087/MUM/2010 ASSESSMENT YEAR: 2003-04 ROHIT MOHIT CONSTRUCTION CORPN., APPELLANT 24, YASHODHAM SHOPPING CENTRE, FILM CITY ROAD, NEAR ROYAL CHALLENGE RESTAURANT, GOREGOAN (EAST) MUMBAI 400 063. (PAN AACFR 7258 R) VS. ASSTT. COMMISSIONER OF INCOME TAX-24(3), RESPONDE NT B-11, PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, MUMBAI 400 051 APPELLANT BY : NONE RESPONDENT BY : MR. C.G.K. NAIR . ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGA INST THE ORDER OF CIT(A)- 34, MUMBAI, PASSED ON 26/02/2010 FOR THE ASSESSMENT YEAR 2003-04. 2. IN THIS CASE, THE CASE IS FIXED FOR HEARING ON 1 6/06/2011, ON WHICH DATE, NONE APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTANCES WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PROSECU TING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES N OT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES ITA NO. 4087/M/2010 ROHIT MOHIT CONSTRUCTION CORPN. 2 WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO . 62 OF 2009. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DI SMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF JUNE, 2011. SD/- SD/- (PRAMOD KUMAR) (V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 22 ND JUNE, 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, D BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.