M/s. GANESH BENZOPLAST LTD., MUMBAI V. DCIT SPL. Rg.- 45, MUMBAI

ITA 6109/MUM/2006

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 9284 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 04-01-2011
• Assessment Year: 1993-1994
• Appeal Filed On: 20-11-2006
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI G BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI V. DURGA RAO, JUDICIAL MEMBER ITA NOS. 6109/MUM/06 & 4987/MUM/97 (ASSESSMENT YEAR : 1993-94) DATE OF HEARING : 15.7.2010 M/S. GANESH BENZOPLAST LTD., GANESH HOUSE, MAROLNAKA, ANDHERI(E), MUMBAI. .APPELLANT PAN AAACG1259J VS. DY. COMMISSIONER OF INCOME TAX, SPL RANGE 45, MUMBAI. .. RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI A.K. NAYAK. O R D E R PER V. DURGA RAO, J.M . : THE ASSESSEE HAS FILED THESE APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), MUMBAI FOR AS SESSMENT YEAR 1993- 94. 2. THE ASSESSEE SOUGHT ADJOURNMENTS ON SE VERAL OCCASIONS AND FINALLY FIXED FOR HEARING ON 4.1.2011. WHEN THE CASES WERE CALLED FOR HEARING, ITA NOS.4987/MUM/97 & 6109/MUM/06 - 2 - NEITHER THE ASSESSEE NOR ANY OF IT S AUTHORIZED REP RESENTATIVE APPEARED BEFORE US TO ARGUE THE APPEAL. EVEN THERE IS NO INT IMATION IN THE FILE REGARDING NON-APPEARANCE OF THE ASSESSEE AND/OR IT S AUTHORIZED REPRESENTATIVE. IT SEEMS THE ASSESSEE IS NO MORE IN TERESTED TO PROSECUTE ITS APPEAL. HENCE, NO PURPOSE WOULD BE SERVED IN KEEPING THE MATTER ALIVE. WE, THEREFORE, RESPECT FULLY FOLLOWING THE DECISION OF THE TRIBUNAL , DELHI BENCHES, IN THE CASE OF M/S. MULTIPLAN INDIA PVT. L TD. , 38 ITD 320 (DEL .), TREAT THIS APPEAL AS UN-ADMITTED AND HOLD THE SAME AS LIABLE TO BE DISMISSED IN LIMINE AS SUCH. IN THE RESULT, ASSESSEES APPEALS AR E DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY O N THIS DAY OF 7TH JAN., 2011. SD/- SD/- (PRAMOD KUMAR) (V. DURGA RAO) ACCOUNTANT MEMBER J UDICIAL MEMBER MUMBAI; DT.07-01-2011. * GPR COPY FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION), MUMBAI 4. COMMISSIONER (APPEALS) , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, J BENCH, ITAT, MUMB AI 6. GUARD FILE ITA NOS.4987/MUM/97 & 6109/MUM/06 - 3 - TRUE COPY BY ORDER ASSISTANT REGIS TRAR ITA NOS.4987/MUM/97 & 6109/MUM/06 - 4 - DATE INITIAL 1. DRAFT DICTATED ON 4.1.2011 SR. P.S. 2. DRAFT PLACED BEFORE AUTHOR SR. P.S. 3. DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER. JM/AM 4. DRAFT DISCUSSED / APPROVED BY THE SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.P.S. SR. P.S. 6. DATE OF PRONOUNCEMENT SR. P.S. 7. FILE SENT TO THE BENCH CLERK SR. P.S. 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO A.R. 10. DATE OF DISPATCH OF ORDER.