ICPA HEALTH PRODUCTS LTD, MUMBAI V. DCIT 8(2), MUMBAI

ITA 5750/MUM/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 5710 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 06-01-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 14-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V R PATIL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER ./I.T.A. NO.5750/M/2012 (AY: 2006 - 2007) M/S. ICPA HEALTH PRODUCTS LIMITED, 233 - A, ADARSH INDUSTRIAL ESTATE, SAHAR ROAD, ANDHERI (E), MUMBAI 400 099. / VS. DEPUTY COMMISSIONER OF INCOME TAX - 8(2), MUMBAI. ./ PAN : AAAC 13042 F ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : NONE / RESPONDENT BY : SHRI V.R. PATIL, / DATE OF HEARING : 06.01.2014 / DATE OF PRONOUNCEMENT : 06.01.2014 / O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL FILED BY THE ASSESSEE ON 14.9.2012 IS AGAINST THE ORDER OF THE CIT (A) - 17, MUMBAI DATED 13.6.2012 FOR THE ASSESSMENT YEAR 2006 - 2007. 2. THIS APPEAL WAS FIXED FOR HEARING ON 06.01.2014 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. IT IS NOTICED FROM THE RECORD THAT THE NOTICE WAS SERVED ON THE ASSESSEE THROUGH RPAD TO THE ADDRESS GIVEN IN COLUMN NO.10 OF FROM NO.36 OF THE APPEAL. FURTHER, IT IS ALSO NOTICED FROM THE RECORD THAT IN THE EARLIER OCCASION ALSO I.E., 12.11.2013, THIS APPEAL WAS ADJOURNED ON THE REASON THAT NONE APPEARED ON BEHALF OF THE ASSESSEE . HOWEVER, ON THE DATE OF HEARING I.E., 06 .01.2014 , WHEN THE APPEAL WAS CALLED UPON FOR HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE. THERE IS ALSO NO APPLICATION OR REQUEST FOR ADJOURNMENT. IT THEREFORE, APPEARS TO US THAT THE ASSESSEE IS NOT SERIOUS ABOUT PURSING THIS APPEAL. HENCE, FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDI A (P) LTD., REPORTED IN 38 ITD 320 (DEL), AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED 2 IN 223 ITR 480 (MP), AND FURTHER THE DECISION OF THE HONBLE BOMBAY HIGH COURT DATED 17 .09.2010 IN THE CASE OF M/S. CHEMIPOL VS. UNION OF INDIA IN CENTRAL EXCISE APPEAL NO. 62 OF 2009, WE DISMISS THIS APPEAL AS UNADMITTED FOR WANT OF PROSECUTION BY THE ASSESSEE. 3. THE ASSESSEE SHALL, HOWEVER, BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALLING OF THIS ORDER, IF PREVENTED BY SUFFICIENT CAUSE FOR NON - AP PEARANCE ON THE DATE OF HEARING. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JANUARY, 2014 IMMEDIATELY AFTER COMPLETION OF HEARING . S D / - S D / - (SANJAY GARG ) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; 06/1/2014 . . ./ OKK , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI