SATYAVATI RUIA, MUMBAI V. DCIT 3(1), MUMBAI

ITA 4212/MUM/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3607 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-04-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 08-04-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 23-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DIPAK KUMAR SINHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI R S SYAL, AM & SHRI SANJAY GARG, JM ITA NO.: 4212/MUM/2011 ASSESSMENT YEAR: 2007-08 SATYAVATI RUIA, VS. THE DCIT 3(1), 901 MAKER CHAMBERS-V, MUMBAI NARIMAN POINT, MUMBAI- 400 021. PAN : ADAPR2027H ( APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI DIPAK KUMAR SINHA DATE OF HEARING : 08.04.2013 DATE OF PRONOUNCEMENT : 08.04.2013 ORDER PER SANJAY GARG, JM : THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) DATED 17.02.2011 PERTAINING TO A.Y 2007-08. 2. WHEN THE APPEAL WAS FIRST FIXED FOR HEARING ON 2 2.03.2012, THE ASSESSEE FILED AN APPLICATION FOR ADJOURNMENT, WHICH WAS ACCEPTED AND THE APPEAL WAS ADJOURNED TO 19.06.2012. ON 19.06.2012, AS THE BENCH DID NOT FUNCTION THE AP PEAL WAS ADJOURNED TO 22.10.2012. HOWEVER, ON 22.10.2012, THE ASSESSEE AGAIN REQUESTE D FOR ADJOURNMENT AND THE APPEAL WAS FIXED FOR HEARING ON 08.04.2013. TODAY, WHEN THE A PPEAL WAS CALLED UP FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. ANY APPLICATIO N FOR ADJOURNMENT HAS ALSO NOT BEEN FILED. IT CAN THEREFORE BE CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING ITS APPEAL. FOLLOWING THE DECISION OF THE HONBLE SUPREME COURT IN THE CASE OF B.N.BHATACHARJEE AND ANR. (118 ITR 461) AND THAT OF THE HONBLE BOMBAY HIGH C OURT IN THE CASE OF CHEMIPOL V. UNION OF ITA NO.4212/M/2011 AY: 2007-08 2 INDIA IN EXCISE APPEAL NO.62/2009, WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS HEREBY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH APRIL 2013. SD/- SD/- (R S SYAL) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DT : 8 TH APRIL, 2013 SA COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE C.I.T. CONCERNED MUMBAI 4. CIT (A) CONCERNED MUMBAI 5. THE DR, E - BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI