ACE DIVINE JEWELLERY PRIVATE LIMITED, MUMBAI V. ITO WD 8(1)(4), MUMBAI

ITA 4444/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56003 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-11-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 31-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P K B MENON

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI BEFORE SHRI J. SUDHAKAR REDDY, A.M. AND SHRI V. DUR GA RAO, J.M. ITA NO. 4444/MUM/2010 ASSESSMENT YEAR : 2007-08 M/S ACE DIVINE JEWELLERY PVT. LTD., APPELLANT GJ-19, SDF VII, SEEPZ, ANDHERI (E), MUMBAI 400 096. (PAN AAFCAN7923G) VS. INCOME-TAX OFFICER-8(1)(4), RESPONDENT MUMBAI. APPELLANT BY : NONE RESPONDENT BY : MR. P.K.B. MENON DATE OF HEARING : 14/11/2011 DATE OF PRONOUNCEMENT : 18/11 /2011 ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)- 16, MUMBAI, PASSED ON 01/04/2010 FOR THE AS SESSMENT YEAR 2007-08. 2. INITIALLY, THIS CASE WAS FIXED FOR HEARING ON 11 /07/2011. SINCE THE BENCH DID NOT FUNCTION ON 11/07/2011, THE CASE WAS ADJOURNED TO 14/09/2011. ON 14/09/2011, NONE APPEARED ON BEHALF OF THE ASSESSEE AND, THEREFORE, THE CASE WAS ADJOURNED TO 14/11/2011, FOR WHICH NOTICE WAS ISSUED BY RPAD. ON 14/11/2011, NON E APPEARED ON BEHALF OF THE ASSESSEE NOR THERE WAS ANY REQUEST FO R ADJOURNMENT. IN THESE CIRCUMSTANCES, WE ARE OF THE VIEW THAT THE AS SESSEE IS NOT INTERESTED IN PROSECUTING HIS APPEAL. IT HAS BEEN H ELD BY THE HONBLE SUPREME COURT IN THE CASE OF B.N. BHTTACHARGEE & AN R., 118 ITR 461 THAT APPEAL DOES NOT MEAN ONLY FILING OF MEMO OF AP PEAL BUT ALSO ITA NO. 4444/M/2010 M/S ACE DIVINE JEWELLERY PVT. LTD . 2 PURSUING IT EFFECTIVELY. IN CASES WHERE THE ASSESS EE DOES NOT WANT TO PURSUE THE APPEAL, COURT/TRIBUNAL HAVE INHERENT POW ER TO DISMISS THE APPEAL FOR NON PROSECUTION AS HELWD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN E XCISE APPEAL NO. 62 OF 2009. THEREFORE, RESPECTFULLY FOLLOWING THE D ECISION OF THE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MADHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DISMISS THE APPEAL OF THE ASSESSEE FOR WANT OF P ROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF NOVEMBER, 2011. SD/- SD/- (J. SUDHAKAR REDDY) (V. DURGA RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 18 TH NOVEMBER, 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, A BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.