YOU BROADBABAND & CABLE INDIA LTD ( FORMELRY KNOWNA S YOU BROADBAND NETWORKS INDIA P. LTD), MUMBAI V. ACIT 9(1), MUMBAI

ITA 5961/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55932 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2004-2005
• Appeal Filed On: 30-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE SHRI P.M. JAGTAP, A.M. AND SHRI V. DURGA RAO , J.M. ITA NO. 5961/MUM/2010 ASSESSMENT YEAR : 2004-05 YOU BROADBAND & CABLE INDIA LTD., APPELLANT (FORMERLY KNOWN AS YOU BROADBAND NETWORKS INDIA P. LTD.) PLOT NO. 54, MAROL COOPERATIVE INDUSTRIAL AREA, MAKWANA, OFF ANDHERI KURLA ROAD, ANDHERI (EAST), MUMBAI 400 063. (PAN AABCB 6062 F) VS. ASSTT. COMMISSIONER OF INCOME-TAX -9(1), RESP ONDENT MUMBAI. APPELLANT BY : NONE RESPONDENT BY : MR. PAVAN VED DATE OF HEARING : 21/11/2011 DATE OF PRONOUNCEMENT : 25/1 1/2011 ORDER PER V. DURGA RAO, J.M.: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER OF CIT(A)- 19, MUMBAI, PASSED ON 20/04/2010 FOR THE AS SESSMENT YEAR 2004-05. 2. THIS CASE WAS FIXED FOR HEARING ON 21/11/2011 AN D NONE APPEARED ON THIS APPOINTED DATE ON BEHALF OF THE AS SESSEE NOR THERE WAS ANY REQUEST FOR ADJOURNMENT. IN THESE CIRCUMSTA NCES, WE ARE OF THE VIEW THAT THE ASSESSEE IS NOT INTERESTED IN PRO SECUTING HIS APPEAL. IT HAS BEEN HELD BY THE HONBLE SUPREME COURT IN TH E CASE OF B.N. BHTTACHARGEE & ANR., 118 ITR 461 THAT APPEAL DOES N OT MEAN ONLY FILING OF MEMO OF APPEAL BUT ALSO PURSUING IT EFFEC TIVELY. IN CASES WHERE THE ASSESSEE DOES NOT WANT TO PURSUE THE APPE AL, ITA NO. 5961/M/2010 YOU BROADBAND AND CABLE INDIA LTD. 2 COURT/TRIBUNAL HAVE INHERENT POWER TO DISMISS THE A PPEAL FOR NON PROSECUTION AS HELD BY HONBLE HIGH COURT OF MUMBAI IN THE CASE OF M/S CHEMIPOL VS. UNION OF INDIA IN EXCISE APPEAL NO . 62 OF 2009. THEREFORE, RESPECTFULLY FOLLOWING THE DECISION OF T HE TRIBUNAL IN THE CASE OF MULTIPLAN (INDIA) LTD., (38 ITD 320) AND MA DHYA PRADESH HIGH COURT IN LATE TUKOJIRAO HOLKAR (223 ITR 480), WE DI SMISS THE APPEAL OF THE ASSESSEE FOR WANT OF PROSECUTION. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF NOVEMBER, 2011. SD/- SD/- (P.M. JAGTAP) (V. DURG A RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 25 TH NOVEMBER, 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, G BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.