NEENA VARIYA, MUMBAI V. ITO 25(3)(1), MUMBAI

ITA 4328/MUM/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3958 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 30-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 25-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P SINGH

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND SANJAY ARORA (AM) . . , , & ./I.T.A. NO.4328/MUM/2012 ( / ASSESSMENT YEAR:2008-09) MRS.NEENA VARIYA, 602, SHREE AASH IRWAD CHS, SHANKAR LANE, OPP. SHANKAR MANDIR, KANDIVALI (W), MUMBAI-400101 MAHARASHTRA / VS. INCOME TAX OFFICER - 25(3)(1) , MUMBAI. ./ ./PAN/GIR NO. : AAJPU6475A ( / APPELLANT) .. ( / RESPONDENT) / APPELLANT BY : NONE /RESPONDENT BY : SHRI O.P.SINGH ' / DATE OF HEARING : 25.7.2013 ' /DATE OF PRONOUNCEMENT : 25.07.2013 / O R D E R PER B.R.MITTAL, JM: THE ASSESSEE HAS FILED THIS APPEAL FOR ASSESSMENT Y EAR 2008-09 AGAINST ORDER DATED 2.03.2012 OF LD CIT(A)-XXXV, MUMBAI. 2. THE NOTICE OF HEARING BY RPAD WAS SENT TO THE AS SESSEE FIXING THE HEARING ON 25.7.2013. IT IS EVIDENT FROM THE RECORD THAT THE ASSESSEE HAS RECEIVED THE SAID NOTICE AS AD CARD ON RECORD. ON 25.7.2013, AT THE TIME OF HEARING, NEITHER ANYBODY APPEARED ON BEHALF OF ASSESSEE NOR THERE IS ANY APPLICATION FOR ADJOURNMENT. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING HER APPE AL BEFORE THE TRIBUNAL. IN THIS REGARD, WE ARE SUPPORTED BY THE DECISION OF HONBLE CALCUTT A HIGH COURT IN THE CASE OF CIT VS. B.N.BHATTARCHARGEE AND ANOTHER, 118 ITR 460, WHEREI N, THEIR LORDSHIPS HAVE HELD THAT THE APPEAL DOES NOT MEAN MERELY FILING OF THE APPE AL BUT EFFECTIVELY PURSUING IT . WE ARE ALSO SUPPORTED BY THE DECISION OF ITAT DELHI IN THE CASE OF CIT VS. MULTIPLAN INDIA (P)LTD., 38 ITD 320(DEL). I.T.A. NO.4328/MUM/2012 2 3. IN VIEW OF ABOVE AND ALSO CONSIDERING THE PROVIS IONS OF RULE 19 OF THE APPELLATE TRIBUNAL RULES, 1963, APPEAL OF THE ASSESSEE IS LIA BLE TO BE DISMISSED. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED FOR NON-PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH JULY, 2013 . ' ) * 25TH, JULY 2013 SD SD ( /SANJAY ARORA) ( . . / /B.R.MITTAL) / ACCOUNTANT MEMBER ' / JUDICIAL MEMBER MUMBAI; * DATED 25/ 07/2013 . . ./ PARIDA , SR. PS ) *+ ,+ / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. 0 ( ) / THE CIT(A)- 4. 0 / CIT 5. 1 3 , ' 3 , / DR, ITAT, MUMBAI 6. / GUARD FILE. TRUE COPY / BY ORDER, (ASSTT. REGISTRAR) , / ITAT, MUMBAI