SHREE NIKITA CONSRUCTION CO., MUMBAI V. ITO 12(3)(4), MUMBAI

ITA 6063/MUM/2010

• Counselvise Citation: 606319914 RSA 2010
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2011
• Appeal Filed By: Assessee
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 06-08-2010
• Court: TRIBUNAL
• Department Lawyers: P ARTH SARATHI NAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E BEFORE SHRI B.R. MITTAL (JM) & SHRI J. SUDHAKAR RED DY (AM) I.T.A.NO. 6063/MUM/2010 (ASSESSMENT YEAR : 2005-06) SHREE NIKITA CONSTRUCTION CO. 310, GUNDECHA CHAMBERS N.M. ROAD, FORT MUMBAI-4000 23. VS. ITO-12(3)(4) AAYAKAR BHAVAN M.K. ROAD MUMBAI-400 020. APPLICANT RESPONDENT PAN/GIR NO. : AACFS6158H ASSESSEE BY : NONE DEPARTMENT BY : SHRI PARTHSARATHI NAIK DATE OF HEARING : 22.12.2011 DATE OF PRONOUNCEMENT : ORDER PER J. SUDHAKAR REDDY (AM) :- THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE O RDER OF LEARNED CIT(A)-23 MUMBAI DATED 10.5.2010 FOR A.Y. 2005-06. 2. THIS APPEAL WAS FIXED FOR HEARING ON 22.12.2011 AND PARTIES WERE INFORMED THROUGH NOTICE BOARD. ON THIS DATE I.E. ON 22.12.2011, NONE APPEARED ON BEHALF OF THE ASSESSEE. HENCE, WE INFER THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE MATTER IN DISPUTE . 3. THE HONBLE BOMBAY HIGH COURT IN THE CASE OF M/S.CHEMIPOL VS UNION OF INDIA IN CENTRAL EXCISE APPEAL NO.62 OF 2009 ORDER DATED 17T H SEPTEMBER 2009 HELD THAT EVERY COURT OR TRIBUNAL HAS AN INHERENT POWER TO DISMISS A PROCEEDING FOR NON PROSECUTION W HEN THE PETITIONER/APPELLANT BEFORE IT DOES NOT WISH TO PRO SECUTE THE PROCEEDING . THEREFORE, KEEPING IN MIND THE RATIO LAID DOWN BY THE JURISDICTIONAL HIGH COURT, AS WELL AS BY APPLYING T HE RATIO OF THE DELHI BENCH OF THE TRIBUNAL IN THE CASE OF MULTIPLAN INDI A (P) LTD., 38 ITD 320, WE TREAT THIS APPEAL AS UN-ADMITTED AND DISMISS THE SAME IN LIMINE. 2 4. IN THE RESULT, APPEAL OF THE ASSESSEE STANDS DIS MISSED. ORDER HAS BEEN PRONOUNCED ON 30 TH DAY OF DECEMBER, 2011. SD/- (B.R. MITTAL) JUDICIAL MEMBER SD/- (J.SUDHAKAR REDDY) ACCOUNTANT MEMBER DATED : 30 TH DECEMBER, 2011. COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-CONCERNED. 4. THE CIT, CONCERNED. 5. THE DR CONCERNED, MUMBAI 6. GUARD FILE BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI PS