CROWN MARITIME CO.(I) lTD., MUMBAI V. ACIT 9(1), MUMBAI

ITA 4696/MUM/2008

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 3595 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-12-2012
• Assessment Year: 1999-2000
• Appeal Filed On: 14-07-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R DWIVEDI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES C MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER ITA NO.: 4696 & 4697/MUM/2008 ASSESSMENT YEAR: 1999-2000 & 2001-02 CROWN MARITIME CO. (I) ITD. B-3201, GOKUL CONCORDE CO HSG SOCIETY, THAKUR VILLAGE, KANDIVALI (E) MUMBAI PAN NO. AABCC 2460 J ACIT 9(1), MUMBAI (APPELLANT) VS. (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI R. DWIVEDI DATE OF HEARING : 06.06.2013 DATE OF PRONOUNCEMENT : 06.06.2013 ORDER PER DR. S.T.M. PAVALAN, JM : THESE APPEALS FILED BY THE ASSESSEE ARE DIRECTED A GAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-IX, MUMBAI BOT H DATED 14.03.2008 AND RELATE TO THE ASSESSMENT YEARS 1999-2000 AND 2000-0 1. 2. WE FIND THAT THE TRIBUNAL VIDE ORDER 24.07.2009 HAD DISMISSED THESE APPEALS FOR NON PROSECUTION FOR THE REASON THAT DESPITE SER VICE OF NOTICE TO THE ASSESSEE NONE APPEARED ON BEHALF OF THE ASSESSEE ON THE DATE OF HEARING. SUBSEQUENTLY, THE ASSESSEE FILED A MISCELLANEOUS APPLICATION REQUESTI NG FOR RECALL OF THE SAID ORDER. BEING SATISFIED WITH THE REASONING OF THE ASSESSEE, THE TRIBUNAL VIDE ORDER 21.12.2011 RECALLED ITS ORDER. ITA NO.: 4696 & 4697/MUM/2008 CROWN MARITIME CO. (I) ITD. ASSESSMENT YEAR: 1999-2000 & 2001-02 2 3. BUT, TODAY AGAIN WHEN THE APPEALS WERE CALLED FO R HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE WAS ALSO NO APPLICATI ON FOR ADJOURNMENT. IT IS, THEREFORE, INFERRED THAT THE ASSESSEE IS NOT INTERE STED IN PURSUING THE APPEAL WHICH IS HEREBY DISMISSED FOR NON-PROSECUTION FOLLOWING THE ORDER OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD. (1991) 38 ITD 320 (DEL) AND THE JUDGEMENT OF HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CHEMIPOL VS. UOI, DATED 17 TH SEPTEMBER 2009 (BHC). 4. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF JUNE, 2013 SD/- /- SD/-S SD/- (R.S. SYAL) (DR. S.T.M. PAVALAN) ACCOUNTANT MEMBER JUDICIAL MEMBE R MUMBAI, DT: 06.06.2013 *SRIVASTAVA COPY FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE C.I.T., CONCERNED MUMBAI 4. CIT (A) CONCERNED MUMBAI 5. THE DR, C - BENCH, ITAT, MUMBAI //TRUE COPY// BY ORDER ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI