MALANG STEEL INDIA P. LTD, MUMBAI V. ITO WD 6(3)(3), MUMBAI

ITA 4903/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 54853 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 19 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: 14-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, B , MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND RAJENDRA SINGH ( A.M ) ITA NO. 4903/MUM/2010 (ASSESSMENT YEAR:2006-07) MALANG STEEL INDIA PVT.LTD. 356/370, SAMUEL STREET, R.NO.11, MASJID, MUMBAI-400003 PAN:AABCH5706N INCOME TAX OFFICER WARD 6(3)(3), 5 TH FLOOR, AAYAKAR BHAVAN, MUMBAI-400020. APPELLANT V/S RESPONDENT DATE OF HEARING : 3.8.2011 DATE OF PRONOUNCEMENT : 3.8.2011 APPELLANT BY : NONE RESPONDENT BY : SHRI P.C.MAU RYA O R D E R PER D.K.AGARWAL (JM) THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 20.1.2010 PASSED BY THE LE ARNED COMMISSIONER OF INCOME TAX (A) FOR THE ASSESSMENT YEAR 2006-07. 2. IN THIS CASE, THE NOTICE OF HEARING SENT TO THE ASSESSEE BY RPAD AT THE ADDRESS PROVIDED BY THE ASSESSEE IN MEMO OF APPEAL I.E. FORM NO.36 WAS RETURNED BY THE POST AL AUTHORITY WITH THE REMARK NOT KNOWN. EVEN, AT TH E TIME OF HEARING, NONE WAS PRESENT ON BEHALF OF THE ASSESSEE NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. IT ITA NO. 4903/MUM/20 (ASSESSMENT YEAR:2006-07) 2 HAS BEEN HELD BY THE HONBLE SUPREME COURT IN THE C ASE OF B.N. BHATTACHARGEE AND ANR. (118 ITR 461) (AT PAGES 477/478) THAT APPEAL DOES NOT MEAN ONLY FILING OF M EMO OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY. IN CASES W HERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPEAL. COURT/ TRIBUNAL HAVE INHERENT POWER TO DISMISS THE APPEAL FOR NON- PROSECUTION AS HELD BY THE HONBLE BOMBAY HIGH COUR T IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO. 62 OF 2009. WE ARE CONVINCED THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEAL. WE, THEREFORE , DISMISS THE APPEAL OF THE 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 ON 3.8.2011. SD SD (RAJENDRA SINGH) (D.K.A GARWAL) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 3 RD AUGUST, 2011 SRL: ITA NO. 4903/MUM/20 (ASSESSMENT YEAR:2006-07) 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILE. TRUE COPY BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI