YARDLEY INVESTMENT & TRADING CO. P. LTD, MUMBAI V. DCIT (OSD) 1(1), MUMBAI

ITA 4223/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9518 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 28-11-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 24-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S SATYA MOORTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH G , MUMBAI BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER ITA NO.4223/MUM/2011 ASSESSMENT YEAR : 2007-08 YARDLEY INVESTMENT & TRADING CO. PVT. LTD. 1, PEARL MANSION (N) 91, M.K. ROAD MUMBAI-400 020. PAN NO.AAACY 0327 M VS. DY. COMMISSIONER OF INCOME TAX (OSD)-1(1) AAYAKAR BHAVAN M.K. ROAD MUMBAI-20. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI S. SATYA MOORTHY DATE OF HEARING : 10.12.2012 DATE OF PRONOUNCEMENT : 10.12.2012 O R D E R PER RAJENDRA SINGH, AM: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER D ATED 30.3.2011 OF CIT(A) FOR THE ASSESSMENT YEAR 2007-08. 2. THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTES ON SEVERAL GROUNDS BUT NO ONE APPEARED TO REPRESENT THE CASE ON BE HALF OF THE ASSESSEE WHEN THE APPEAL CAME UP FOR HEARING TODAY (10.1 2.2012). ON THE DATE OF EARLIER HEARING I.E., ON 26.3.2012 T HE ASSESSEE HAD ONLY SOUGHT ADJOURNMENT AND DID NOT PARTICIPATE IN THE PRO CEEDINGS. THIS ITA NO.4223/M/11 A.Y. 07-08 2 TIME NEITHER SOME ONE APPEARED TO ARGUE THE CASE NOR ANY ADJOURNMENT APPLICATION HAS BEEN RECEIVED. IT CAN, THE REFORE, BE REASONABLY CONCLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. THE APPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY 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 APPELLA NT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL H AVE INHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON-PROSECUTION AS HEL D BY HONBLE HIGH COURT OF MUMBAI IN CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO.62/2009. ON THE FACTS OF T HIS CASE WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING TH E APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE AS UNADMI TTED. 3. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.12.2012. SD/- SD/- (VIVEK VARMA ) JUDICIAL MEMBER (RAJENDRA SINGH) ACCOUNTANT MEMBER MUMBAI, DATED: 10.12.2012. JV. ITA NO.4223/M/11 A.Y. 07-08 3 COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.