M/S GANDHI TUBES PVT. LTD, MUMBAI V. ITO 8 (1)(4), MUMBAI

ITA 4404/MUM/2010

• Counselvise Citation: 440419914 RSA 2010
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 1991-1992
• Appeal Filed On: 28-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, G, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND R.K.PANDA (A.M ) ITA NO.4404/MUM/2010 (ASSESSMENT YEAR: 1991-92) M/S GANDHI TUBES PVT.LTD., C/O VANKAWALA RAMASWAMY 302, KOHINOOR, PATEL ESTATE ROAD, JOGESHWARI (W), MUMBAI-400102 PAN: AACCG3514E INCOME TAX OFFICER WARD 8(1)(4), 206, AAYAKAR BHAVAN, M.K.ROAD, MUMBAI-400020. APPELLANT V/S RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI A.K.NAYA K. O R D E R PER D.K.AGARWAL (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 2.3.2010 PASSED BY THE LEAR NED COMMISSIONER OF INCOME TAX (A) FOR THE ASSESSMENT YEAR 1991-92. 2. AT THE TIME OF HEARING NONE WAS PRESENT ON BEHAL F OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNM ENT OF THE CASE DESPITE THE FACT THAT THE NOTICE OF DATE OF H EARING WAS SENT TO THE ASSESSEE BY RPAD. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT HAS B EEN HELD BY THE HON. SUPREME COURT IN THE CASE OF B N BHATTAC HARGEE AND ANR.(118 ITR 461) AT PAGES 477/478) THAT APPE AL DOES ITA NO.4404/MUM/2010 (ASSESSMENT YEAR: 1991-92) 2 NOT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PUR SUING IT EFFECTIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT P OWER TO DISMISS THE APPEAL FOR NON-PROSECUTION AS HELD BY T HE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S CHEMI POL VS. UNION OF INDIA IN EXCISE APPEAL NO.62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN P ROSECUTING THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF TH E ASSESSEE AS UNADMITTED. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO AP PROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVEN TED BY SUFFICIENT CAUSE FOR NON-APPEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E ON 2.6.2011. SD SD (R.K.PANDA) ( D.K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 2 ND JUNE, 2011 SRL: ITA NO.4404/MUM/2010 (ASSESSMENT YEAR: 1991-92) 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILE. BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI