M/s. MUDRA ELECTRONICS LTD., MUMBAI V. ITO Wd. - 9(2)(3), MUMBAI

ITA 4887/MUM/2006

• Counselvise Citation: 488719914 RSA 2006
• Duration Of Justice: 5 year(s) 2 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-11-2011
• Assessment Year: 1997-1998
• Appeal Filed On: 11-09-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O A MAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER ITA NO. 4887/MUM/2006 (ASSESSMENT YEAR: 1997-98) M/S. MUDRA ELECTRONICS LTD. INCOME TAX OFFICER - 9( 2)(3) 212 NEW SATGURU NANIK INDL. ROOM NO. 225, AAYAKAR BHAVAN ESTATE, W. EXP. HIGHWAY, VS. M.K. ROAD, MUMBAI 400020 GOREGAON (E), MUMBAI 400063 PAN - AACCM 6373 M APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: SHRI O.A. MAO DATE OF HEARING: 01.12.2011 DATE OF PRONOUNCEMENT: 01.12.2011 O R D E R PER D. MANMOHAN, V.P. THIS APPEAL IS FILED AT THE INSTANCE OF THE ASSESSE E. PENALTY OF ` 3,32,425/- LEVIED BY THE A.O. UNDER SECTION 271(1)( C) HAVING BEEN CONFIRMED BY THE CIT(A), ASSESSEE IS IN APPEAL BEFO RE US. 2. THE CASE WAS ADJOURNED ON NUMBER OF OCCASIONS AT TH E REQUEST OF THE ASSESSEE AND ALSO TO COMPLY WITH THE DEFECT MEMO IS SUED. FINALLY WHEN THE CASE WAS POSTED ON 17.11.2011, SINCE NONE APPEARED ON BEHALF OF ASSESSEE, WE HAVE HEARD THE LEARNED D.R. AND TREATED THE MATT ER AS HEARD. AT THAT STAGE A FURTHER REQUEST WAS MADE BY ASSESSEE AND AC CORDINGLY THE CASE WAS POSTED FOR HEARING ON 21.11.2011 AT 2.30 P.M. AS P ART HEARD. SINCE ONE OF THE MEMBERS WAS ON LEAVE ON THAT DAY THE CASE WAS R EFIXED FOR HEARING ON 29.11.2011 AND FINALLY ON 01.12.2011. AT THIS STAGE NONE APPEARED ON BEHALF OF ASSESSEE. EVEN THE LEARNED D.R. WAS NOT I N A POSITION TO EXPLAIN THE FACTS OF THE CASE. UNDER THE CIRCUMSTANCES WE H AVE NO OTHER ALTERNATIVE EXCEPT TO DISMISS THE APPEAL OF ASSESSEE FOR WANT O F PROSECUTION IN VIEW OF ITA NO. 4887/MUM/2006 M/S. MUDRA ELECTRONICS LTD. 2 THE ORDER OF THE HON'BLE BOMBAY HIGH COURT IN THE C ASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST DECEMBER 2011. SD/- SD/- (RAJENDRA SINGH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 1 ST DECEMBER 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) IX, MUMBAI 4. THE CIT IX, MUMBAI CITY 5. THE DR, B BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.