SURMAN INVESTMENTS LTD, MUMBAI V. ACIT 2(3), MUMBAI

ITA 5367/MUM/2009

• Counselvise Citation: 536719914 RSA 2009
• Duration Of Justice: 1 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 14-06-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 23-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G P TRIVEDI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E : MUMBAI BEFORE SHRI R.S. PADVEKAR,(JM) AND SHRI RAJENDRA S INGH ,(AM) ITA NO.5367/MUM/2009 ASSESSMENT YEAR :2001-02 SURMAN INVESTMENTS LIMITED 7/7A/7B YUSUF BUILDING, HOMI MODI, CROSS LANE NO.1, FORT MUMBAI-400 001. ..( APPELLANT ) P.A. NO. (AAFCS 7082 L) VS. ASSTT. COMMISSIONER OF INCOME TAX -2(3) AAYAKAR BHAVAN, ROOM NO.557 MUMBAI-20. ..( RESPONDENT ) APPELLANT BY : NONE RESPONDENT BY : SHRI G.P. TRIVEDI O R D E R PER RAJENDRA SINGH (AM). THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 26.6.2009 OF CIT(A) FOR THE ASSESSMENT YEAR 2001-02 . THE ASSESSEE IN THIS APPEAL HAS RAISED DISPUTE ON SEVERAL GROUNDS. HOWEV ER NO ONE APPEARED TO REPRESENT THE CASE ON BEHALF OF THE ASSESSEE WHEN T HE APPEAL CAME UP FOR HEARING ON 14.6.2011. THE PERUSAL OF RECORDS SHOWS THAT ON EARLIER OCCASIONS ALSO THERE WAS NON-COMPLIANCE BY THE ASSE SSEE. THIS TIME NEITHER SOMEONE HAS APPEARED NOR ANY ADJOURNMENT APPLICATIO N HAS BEEN FILED. IT CAN THEREFORE BE REASONABLY BE CONCLUDED THAT THE A SSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. THE APPEAL DOES NOT MEAN ON LY FILING OF MEMORANDUM OF APPEAL BUT ALSO PURSUING IT EFFECTIVELY AS HELD BY HON'BLE SUPREME COURT IN CASE OF B.N. BHATACHARJEE AND ANR. (118 ITR 461) (A T PAGES 477/478). IN SUCH CASES WHERE AN APPELLANT IS NOT INTERESTED IN PROSECUTION OF APPEAL COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE PROCEEDINGS FOR NON- PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI I N CASE OF M/S. ITA NO.5367/M/09 A.Y:01-02 2 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 INTERESTED IN PURSUING THE APPEAL. WE, THEREFORE, DISMISS THE APPEAL OF THE A SSESSEE AS UNADMITTED. 2. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.6.2011. SD/- SD/- (R.S. PADVEKAR) (RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 14.6.2011. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.