MERDIAN HOLDING & LEASING CO. P. LTD, MUMBAI V. DCIT 5(2), MUMBAI

ITA 4885/MUM/2010

• Counselvise Citation: 488519914 RSA 2010
• Duration Of Justice: 1 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 11-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER. ITA NO.4885/MUM/10 (ASSESSMENT YEAR : 2006-07) M/S. MERIDIAN HOLDING & LEASING CO. PVT. LTD., I-10, EVEREST 156-D, J. DADAJEE ROAD, TARDEO, MUMBAI-400 028 PAN AAACM9744N VS. DY. COMMISSIONER OF INCOME TAX 5(2), MUMBAI. APPELLANT. RESPONDENT. APPELLANT BY : NONE. RESPONDENT BY : SHRI P.C. MAURYA. DATE OF HEARING : 03.08.2011. DATE OF PRONOUNCEMENT :03.08.2011. O R D E R PER SHRI RAJENDRA SINGH : THIS APPEAL IS DIRECTED AGAINST THE ORDER OF COMM ISSIONER OF INCOME TAX (APPEALS) DT. 26.4.2010 FOR THE ASSESSMENT YEAR 200 6-07. 02. THE ASSESSEE IN THIS APPEAL HAS RAISED DI SPUTES REGARDING DISALLOWANCE OF CERTAIN EXPENSES. HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE APPEAL COME UP FOR HEARING TODAY (3.8.2011). IN FA CT THE NOTICE SENT BY REGD. POST HAS BEEN RETURNED BY THE POSTAL AUTHORITIES WI TH REMARK LEFT. THE NOTICE HAD BEEN ISSUED ON THE ADDRESS GIVEN BY THE ASSESSE E IN THE MEMORANDUM OF ITA NO.4885/MUM/10 - 2 - APPEAL AND NO CHANGE OF ADDRESS HAS BEEN COMMUNICAT ED BY THE ASSESSEE. UNDER THESE CIRCUMSTANCES, IT CAN BE REASONABLY CON CLUDED THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THE APPEAL DOES NOT MEAN ONLY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVE LY 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 APPELLANT IS NOT INTERESTED IN PROSECUTION OF APPEAL, COURT/TRIBUNAL HAVE INHERENT POWER TO DISM ISS THE PROCEEDINGS FOR NON- PROSECUTION AS HELD 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 THIS CASE, WE ARE CONVINCED THAT THE ASSESSEE IS NOT INT ERESTED IN PURSUING THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE ASSESSEE A S UNADMITTED. 04. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT TODAY I.E. 03.0 8.2011. SD/- SD/- (D.K. AGARWAL) (RAJENDRA SINGH) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI, DT.03.08.2011. *GPR ITA NO.4885/MUM/10 - 3 - TRUE COPY COPY TO : 1. THE ASSESSEE. 2. THE ASSESSING OFFICER. 3. CIT(APPEALS) 4. CIT 5. DEPARTMENTAL REPRESENTATIVE, ITAT, MUMBAI. 6. GUARD FILE. BY ORDER DY./ASST.REGISTRAR, ITAT, MUMBAI