G.A. PORBANDARWALA & SONS, MUMBAI V. ITO 17(3)(2), MUMBAI

ITA 5840/MUM/2010

• Counselvise Citation: 584019914 RSA 2010
• Duration Of Justice: 1 year(s) 2 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 21-09-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 20-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA 5840 /MUM/2010 M/S. G.A. PORBANDARWALA AND SONS 2 ADJOURNMENT IS FILED. WE ARE, THEREFORE, OF THE OP INION THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE APPEA L. WE, THEREFORE, FOLLOWING THE DECISION OF THE HONBLE HIGH COURT OF MADHYA PRADESH IN THE CASE OF TUKOJIRAO HOLKAR VS. CWT (223 ITR 480)( MP) AS WELL AS THE DECISION OF THE ITAT DELHI BENCH IN THE CASE OF MUL TIPLAN (INDIA) PVT. LTD. (38 ITD 320)(DEL) DISMISS THE APPEAL AS NON-AD MITTED. 3. IN THE CASE OF CIT VS. B. N. BHATTACHARGEE & AN OTHER, (1979) 118 ITR 461 (SC), THEIR LORDSHIPS OF SUPREME COURT AT PAGE 477-78 HAS HELD THAT THE APPEAL DOES NOT MERELY MEAN FILIN G OF THE MEMO OF APPEAL BUT EFFECTIVELY PURSUING THE SAME. WE, THERE FORE, CONSTRAINED TO PRESUME THAT THE ASSESSEE IS NOT INTERESTED IN PURS UING THE APPEAL. 4. IN THE RESULT, THE ASSESSEES APPEAL STANDS DIS MISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 2 8TH SEPTEMBER 2011. SD/- SD/- ( P.M. JAGTAP ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATED : 28TH SEPTEMBER 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) -29, MUMBAI. 4) THE CIT-17, MUMBAI. 5) THE D.R. G BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN