PWT PROJECTS LTD, MUMBAI V. ADDL CIT SP RG 32, MUMBAI

ITA 5766/MUM/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8292 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: L
• Next Hearing Date: 05-11-2012
• Assessment Year: 1997-1998
• Appeal Filed On: 12-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NEERJA PRADHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'L' BENCH, MUMBAI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO. 5761 TO 5765/MUM/2011 (ASSESSMENT YEAR: 1992-93, 1995-96, 1996-97 1993-94 &1994-95) M/S. PWT PROJECTS LTD. DDIT (IT) - 2(1) CLEARWATER COURT, VASTERN ROAD MUMBAI READING RGI 8DB VS. PAN - AACCP 4051 F APPELLANT RESPONDENT ITA NO. 5766 & 5776/MUM/2011 (ASSESSMENT YEAR: 1997-98 & 1998-99) M/S. PWT PROJECTS LTD. ADDL. CIT, SPECIAL RANGE 32 CLEARWATER COURT, VASTERN ROAD MUMBAI READING RGI 8DB VS. PAN - AACCP 4051 F APPELLANT RESPONDENT APPELLANT BY: NONE RESPONDENT BY: MS. NEERJA PRADHAN DATE OF HEARING: 05.11.2012 DATE OF PRONOUNCEMENT: 07.11.2012 O R D E R PER BENCH THESE APPEALS ARE FILED BY THE ASSESSEE ON 12.08.20 11 AGAINST SEPARATE ORDERS PASSED BY THE DEPUTY DIRECTOR OF IN COME TAX (INTERNATIONAL TAXATION) AND ADDITIONAL COMMISSIONER OF INCOME TAX MUMBAI. 2. THESE APPEALS WERE FIXED FOR HEARING ON 05.07.20 12 BUT ADJOURNED TO 05.11.2012 AT THE REQUEST OF THE ASSESSEE FOR WHICH NOTICE WAS ISSUED TO THE ASSESSEE BY RPAD ON 11.07.2012 AT THE ADDRESS AS ME NTIONED BY THE ASSESSEE AGAINST ITEM NO. 10 OF FORM 36. HOWEVER, O N THE DATE OF HEARING, WHEN THIS APPEAL WAS CALLED UPON FOR HEARING, NO ON E APPEARED ON BEHALF ITA NO. 5761/MUM/2011 M/S. PWT PROJECTS LTD. 2 OF THE ASSESSEE. THERE IS ALSO NO APPLICATION OR RE QUEST FOR ADJOURNMENT. IT THEREFORE APPEARS TO US THAT THE ASSESSEE IS NOT SE RIOUS ABOUT PURSING THESE APPEALS. HENCE FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF CIT VS. MULTIPLAN INDIA (P) LTD., REPORTED IN 38 IT D 320 (DEL), AS ALSO THE DECISION OF THE HONBLE MADHYA PRADESH HIGH COURT I N THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, REPORTED 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 EXC ISE APPEAL NO. 62 OF 2009, WE DISMISS THESE APPEALS AS UNADMITTED FOR WA NT OF PROSECUTION BY THE ASSESSEE. IN THE RESULT ALL THE APPEALS ARE DISMISSED IN LIMI NE. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH NOVEMBER, 2012. SD/- SD/- (VIJAY PAL RAO) (R.S. SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 7 TH NOVEMBER, 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 11, MUMBAI 4. THE CIT DIT (IT) II, MUMBAI CITY 5. THE DR, L BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.